Series Title (Agency Series #): Description, Retention (Legal Citation)

Deposit Records (DART10-005): Documents the deposit of taxes collected by the division. Records include deposit notices, deposit letters, deposit log change forms, deposit slips, cash register tapes, and related records. Information includes date, account number, amount deposited, batches includes, and number of items.
Retention: Retain 7 years. (MOAR 166-150-0015(25))

Tax Adjustment and Applies Records (DART10-002): Records document adjustments and corrections made to information used to bill and record payments from taxpayers. Records include adjustment reports, tax system printouts, correspondence, and related records. Information includes description of information changed, date changed, initials, and date entered in tax system.
Retention: Retain 7 years. (MOAR 166-150-0015(25))

Tax Collection and Distribution Records (DART10-004): Records summary of taxes and distribution. May include date of collection and distribution, amount distributed, percentage of collection and distribution, year of tax, accounting and monthly reconciliations, and adjustments.
Retention: Retain 25 years. (OAR 166-150-0015(23))

Tax Payment Records (DART10-001): Records document individual payments made by taxpayers on an account. Information includes fiscal year for which taxes entered, taxpayer address, date paid, amount paid, property location, balance owed, daily batch processing information, digital images of payment checks, and similar information.
Retention: Retain 7 years. (MOAR 166-150-0015(25))

Tax Refund Records (DART10-003): Records documenting the refund of property tax payments. Records include tax system report with notes showing refund amount, payee, address, and comments and attached documentation. This can include correspondence, copies of checks and receipts, abandoned property reports, and related information.
Retention: Retain 6  years. (MOAR 166-150-0015(19))