AGENCY: Utah State Tax Commission. Division of Operations

SERIES: 9391
TITLE: Taxpayer correspondence
DATES: 1952-1995.
ARRANGEMENT: Chronological, thereunder alphabetical by tax payer name

DESCRIPTION: This correspondence from taxpayers, both individuals and businesses, concerns taxes due, audits, collection action and business status. Includes copies of agency correspondence sent to taxpayers, copies of adjustments forms, audit and collection summaries, individuals names, dates, tax account numbers, penalties, interest due and copies of tax returns.

This paper record series is filmed in random order as part of record series 17051, Business tax microfilm.

RETENTION

DISPOSITION

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 12/1990

FORMAT MANAGEMENT

Paper: Retain in Office for 15 years or until microfilmed and then destroy provided microfilm has passed inspection.

APPRAISAL

Administrative

The Tax Commission has requested a retention of 15 years to allow for a compliance pattern to be established, and for two audit periods to be kept, and records of uncollectible accounts to be maintained for this period of time.

PRIMARY DESIGNATION

Private