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).
Square Position DEFINITION of 'Square Position' A term used in foreign-exchange trading. The term square position denotes that the positions of the currency dealer are offsetting â the buy positions of the dealer are equal to the sell positions. Positive: 37 %. Bank statements.