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155 <br /> 2021 GENERAL RECORDS SCHEDULE: LOCAL GOVERNMENT AGENCIES mp-p NA AND <br /> OF <br /> .i... NATURAL AND CULTURAL RESOURCES <br /> STANDARD 2:BUDGET,FISCAL,AND PAYROLL RECORDS <br /> ITEM# <br /> RECORDS SERIES TITLE DISPOSITION INSTRUCTIONS CITATION <br /> 2.42 TAX FORMS Destroy in office 5 years after submitted to taxpayer and/or Confidentiality: <br /> t Tax information returns generated by the agency(e.g., <br /> IRS.* G.S. 132-1.10 <br /> 1098, 1099,W-2,W-3)to be reported to the Internal <br /> G.S. 115C Art.21A <br /> Revenue Service and furnished to the other party to G.S. 122C-158 <br /> G.S. 130A-45.9 <br /> the transaction. <br /> Iv <br /> G.S. 153A-98 <br /> G.S. 160A-168 Q <br /> G.S. 161E-257.2 cQ <br /> (D <br /> G.S. 162A-6.1 Z- <br /> CD <br /> Retention: n <br /> v <br /> 04 NCAC 24D.0501(a) _ <br /> IRS Publication 15 <br /> Q <br /> 2.43 TAX RETURNS Destroy in office 6 years after filed.* <br /> Tax returns filed by the agency. <br /> 2.44 TIME SHEETS,CARDS,AND ATTENDANCE RECORDS Destroy in office after 5 years.* Retention: O <br /> Records documenting the work hours and attendance 04 NCAC 24D.0501(a) <br /> of employees. <br /> 29 CFR 516.6(a)(1) <br /> SEE ALSO: Payroll and Earnings Records(above). <br /> * No destruction of records may take place if audits or litigation are pending or reasonably anticipated. See AUDITS, LITIGATION, AND OTHER OFFICIAL <br /> ACTION,page A-5. <br /> t The agency hereby agrees that it will establish and enforce internal policies setting minimum retention periods for the records that Natural and Cultural <br /> Resources has scheduled with the disposition instruction "destroy when reference value ends." Please use the space provided. <br /> @ In some cases,more specific record retention and disposition requirements can be found in the relevant program schedule. See the appendix for pointers to <br /> such records series. <br /> 34 <br />