Utah State Tax Commission. Auditing Division

Entity: 1206
Entity Type: State Government

Abstract

Although auditing was an important function early on, the agency was created semi-formally ca. 1949 when the Tax Commission began dividing into separate operating divisions rather than handling most activities as a unit. The purpose of the Auditing Division is to enhance voluntary taxpayer compliance through selective audit examination of taxpayer returns and supporting records.

Biography/History Notes

Purpose: "Examines the tax returns and payments of individuals and companies that do business in Utah to assure proper tax collection. The Office Section performs audits in-house, primarily for the corporate franchise tax, individual income tax, withholding tax, special fuel tax and motor fuel tax. The Field Section performs audits that are best conducted at the taxpayers location, mostly sales and use tax audits and audits of oil, gas, and mineral companies." (From "Capitol Connections" newsletter, volume 2, issue 4, August 1994, page 4.) The Auditing Division is responsible for auditing all taxes except property tax.

Created as a separate division, this agency was moved under the Administrative Department by 1959. By 1981, with departmental organization being abolished, it was again a separate division.

Hierarchy

Utah State Tax Commission
Administration Division
Auditing Division