Utah Admin. Code R865-19S-25 - Sale of Business Pursuant to Utah Code Ann. Section 59-12-112
A. Every sales tax
license holder who discontinues business, is required to notify the Tax
Commission immediately and return the sales tax license for
cancellation.
B. Every person
discontinuing business shall retain records for a period of three years unless
a release from such provision is obtained from the Tax Commission.
Notes
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