12 refiling old codes
Refiling Old Codes (IMT-OLD-CODES)
This collection of fields is found in positions 613 - 635, and is used to specify the value of county, ownership, SIC, township, NSTA, and NAICS fields at the beginning of the most recent refiling cycle. These values are used to reconcile code changes when performing first calendar quarter edits, especially at the macro level. Since Refiling File data are available to the EXPO system, the old codes are most often used as comparators against the fourth quarter codes during refiling-related editing. Two of the fields – NSTA and SIC – are obsolete, but still appear in the record layout. Since it is rare to find refiling-related fields in State tax files, all of these fields will generally be set to low-values.
The five sub-fields are the IMT-OLD-CNTY field, found in positions 613 - 615, the IMT-OLD-OWN field, specifying a single-byte pre-refiling ownership code in position 616, the now valueless IMT-OLD-SIC in positions 617 - 620, IMT-OLD-TOWN, used solely for New England townships (with the special addition of New Jersey), in positions 621 - 623, the obsolete IMT-OLD-NSTA in positions 624 - 629, and IMT-OLD-NAICS, the pre-refiling NAICS code, located in positions 630 - 635.
It should be a rare condition that would require these fields to be specified within the IMT record. Normally these fields will be set automatically in batch data transfers from the Refiling File to the Micro File. They can also be transferred on-line as new Refiling records are added for the current cycle. Unless there is a definite source of pre-refiling data, other than the EARS system, available to the State-specific extract program, all of these fields should remain low-values.
Two of the above fields, the IMT-OLD-SIC and IMT-OLD-NSTA, are obsolete, since they are no longer tracked in refiling processing. They still exist in the IM record, but they have no purpose any longer.
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