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 'Open Position Ratio'. The percentage of open positions held for major currency pairs relative to all positions for major currency pairs.The open position ratio is used in forex trading, and includes both long and short positions.he open position ratio is used in forex trading, and includes both long and short positions.