You must file returns even if there is no activity or no taxes due for the period. You may file and pay taxes online with Taxpayer Access Point (TAP). Please note that for security reasons, TAP is not available in most countries outside the United States. Please contact us at 801-297-2200 or taxmaster@utah.gov for more information.
You can submit a TC-69C, Notice of Change form to close an account if you no longer meet the requirements to have a license or account.