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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 Certificate of No Taxes Due 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 Certificate of No Taxes Due to be reinstated.

Requesting a Certificate of No Taxes Due

To request a Certificate of No Taxes Due, complete form TC-42, "Application for a Certificate of No Taxes Due". Form TC-42 can be submitted in person or by mail or fax.

In Person: Any Utah State Tax Commission office

In Writing:

Utah State Tax Commission
Taxpayer Services Division
210 North 1950 West
Salt Lake City, Utah 84134-7000

Fax: 801-297-7699

Requirements

To qualify for a Certificate of No Taxes Due, 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 Certificate of No Taxes Due is usually issued within ten days after receiving the request, and following verification that all returns and payments are in good standing.

Next Step

Submit the Certificate of No Taxes Due to the Utah Department of Commerce with the Application for Reinstatement