In addition, residential property owners must provide tenants with a Certificate of Rental Suitability, issued by the Department of Licenses and Inspections, no more than sixty (60) days prior to residence.
An UTP is defined as a position in a previously filed tax return or a position expected to be taken in a future tax return by the company. Examples of tax positions include but are not limited to: 1  A decision to not file a tax return (i.e. state tax return).
Definition of position for Students. 1  1 : the way in which something or someone is placed or arranged The seat is in the upright position. 2  2 : a way of looking at or considering things What's your position on the issue? 3  3 : the place where a person or thing is or should be They took their positions on stage.