Section R865-9I-51 - Withholding Tax License Pursuant to Utah Code Ann. Section 59-10-405.5(1) The holder of a license issued under Section 59-10-405.5 shall notify the commission:(a) of any change of address of the business;(b) of a change of character of the business, or(c) if the license holder ceases to do business.(2) The commission may determine that a person has ceased to do business or has changed that person's business address if: (a) mail is returned as undeliverable as addressed and unable to forward;(b) the person fails to file four consecutive monthly or quarterly withholding tax returns, or two consecutive annual withholding tax returns;(c) the person fails to renew its annual business license with the Department of Commerce; or(d) the person fails to renew its local business license.(3) If the requirements of Subsection (2) are met, the commission shall notify the license holder that the license will be considered invalid unless the license holder provides evidence within 15 days that the license should remain valid.(4) A person may request the commission to reopen a withholding tax license that has been determined invalid under Subsection (3).(5) The holder of a license issued under Section 59-10-405.5 shall be responsible for any withholding tax, interest, and penalties incurred under that license whether those taxes and fees are incurred during the time the license is valid or invalid.Utah Admin. Code R865-9I-51