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).
Entity Department is not authorized to determine your companyâs successor status. Definition of Succesorship: When an employer acquires substantially all of the property used by the. predecessor in its business and employs individual who immediately prior to the acquisition were employed. by the predecessor. [IRS Reg.