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).
Open position. An obligation to take or make delivery of an asset or currency in the future without cover, that is, without a matching obligation in the other direction that protects from effects of change in the price of the asset or currency.efers to the situation of a speculator on an exchange market with a pegged exchange rate. If there is doubt about the viability of the peg, the speculator can sell the currency short knowing that there is only one direction (one way) that the currency is likely to move.