00-007

Response January 11, 2000

REQUEST LETTER

January 11, 2000

Gentlemen:

COMPANY, a STATE corporation ("COMPANY"), is a third‑party debt collector authorized to do business in all fifty states and the District of Columbia COMPANY clients are major credit card companies and we collect only consumer debt. COMPANY business activities in the State of Utah are limited to contacting consumers with past due credit card accounts via telephone and U.S. Mail in an attempt to collect monies owed to our clients.

COMPANY does not have employees in Utah, nor does it own property in the state. The company is not physically present in the State of Utah in any respect.

Please advise regarding whether any franchise, corporate and/or privilege taxes are applicable to this firm. If so, please advise whether this company is current with respect to those applicable taxes in Utah. Our federal E.I.N. is #####.

Should you have any questions, please contact me.

Sincerely

NAME

RESPONSE LETTER

April 26, 2000

NAME

ADDRESS

RE: Advisory Opinion regarding franchise tax.

Dear NAME,

We have received your request for tax information pertaining to the application of Utah franchise tax to your company, COMPANY. We offer the following tax guidance:

Every corporation qualified to do business in Utah is subject to Utah corporate franchise tax. Utah Administrative Rule R865-6F-1 (A). COMPANY is a STATE corporation Aauthorized@ to do business in Utah. We assume, then, that COMPANY is Aqualified@ to do business in Utah. As a qualified corporation, COMPANY is subject to Utah franchise tax. If you have specific questions concerning allocation of income, please let us know.

You also asked if COMPANY account is current. You may inquire about account information by calling (801) 297-2200.

Please let us know if we can be of further assistance.

For the Commission,

Marc B. Johnson

Commissioner

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