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The Utah State Tax Commission's Voluntary Disclosure Program is designed to help businesses voluntarily resolve prior tax liabilities. If a business has established contact or presence within Utah, this contact or presence gives Utah the right to require the entity to pay or collect and remit certain taxes. Companies may anonymously approach the Voluntary Disclosure Program staff to seek resolution of these liabilities arising from past activities. Generally, companies will benefit from the voluntary disclosure process by not having penalties imposed and by receiving a limited look-back period.
An outline of the process, including the requirements and governing policies, is presented in Pub 4, Voluntary Disclosure Program.
For information regarding nexus (presence in Utah), see Pub 37, Business Activity and Nexus in Utah.
See also Form TC-51, Nexus Questionaire.