See Also – Tax Clearance Certificates
If you want to reinstate a C or S corporation that was involuntarily disolved, the Utah Department of Commerce requires you to have a Letter of Good Standing from the Utah State Tax Commission. See requirements below. There is no fee for this. Sole proprietorships, partnerships, limited partnerships, and limited liability companies are not required to have a Letter of Good Standing to be reinstated.
Requesting a Letter of Good Standing
To request a Letter of Good Standing, complete form TC-42, "Application for a Letter of Good Standing". Form TC-42 can be submitted in person or by mail or fax.
In Person: Any Utah State Tax Commission office
Utah State Tax Commission
Taxpayer Services Division
210 North 1950 West
Salt Lake City, Utah 84134-7000
To qualify for a Letter of Good Standing, all of the tax returns the corporation is responsible for must be filed and all taxes paid, including any penalties and interest, from the time the company was registered with the Utah Department of Commerce to do business in Utah.
Processing Time Expectations
A Letter of Good Standing is usually issued within ten days after receiving the request, and following verification that all returns and payments are in good standing.
Submit the Letter of Good Standing to the Utah Department of Commerce with the Application for Reinstatement