Utah

Utah's Model Registered Agents Act (ch. 16-17) governs all entity typesEntity typesLLC (limited liability company), corporation (for-profit; 'profit corporation' in some states' vocabulary), nonprofit corporation, LP (limited partnership), LLP (limited liability partnership), LLLP (limited liability limited partnership),Read the full entry →. The agent may be a listed commercial registered agent or a noncommercial registered agent - defined as an individual or a domestic or foreign entityDomestic / foreignRelative to one state's records: an entity is domestic in the state that formed it and foreign everywhere else it registers to do business.Read the full entry → that serves in this state (or the holder of a designated office/position with the entity). Every registered-agent filing must state an actual street address in Utah (Utah Code 16-17-202). No express residency or authorized-to-transact-business restriction appears in the chapter beyond the in-state street address requirement. Corporations and LLCs designate per this chapter (Utah Code 16-10a; 48-3a-111).

Consent required: yes.

If an entity no longer has a registered agent, or the agent cannot with reasonable diligence be served, service may be made by registered or certified mail addressed to the entity's governors at its principal office; failing that, by handing a copy to the manager, clerk, or other person in charge of any regular place of business. Utah's MRAA has no service-on-the-Secretary-of-State fallback.

• Administrative Dissolution. A corporation without a registered agent for 30 days or more, or that fails to notify the Division within 30 days of an agent change or resignation, is subject to administrative dissolution (60-day cure window after notice).
• Administrative Dissolution. An LLC that lacks a registered agent for 60 consecutive days may be administratively dissolved (60-day cure window after notice).
• Revocation Foreign. A foreign corporation without a registered agent for 30 days or more, or that fails to report an agent change or resignation within 30 days, may have its authority to transact business revoked.
• Revocation Foreign. A registered foreign LLC's registration may be terminated for not having a registered agent or for failing to file a statement of change within 30 days of an agent name/address change (60-day effective-date/cure window).
• No Court Access. A foreign corporation (or foreign LLC) transacting business without authority may not maintain a proceeding in any Utah court until it files for authority/registers.
• Civil Penalty. A foreign corporation transacting business without authority owes $100 per day (capped at $5,000 per year); each officer or agent who authorizes or transacts such business is subject to a penalty up to $1,000; a court shall also enjoin further business.
• ReinstatementReinstatementRestoring an entity the state revoked or administratively dissolved for missed filings - typically back-filing reports, paying accrued fees and penalties, and filing an application.Read the full entry → Fee. Reinstatement after administrative dissolution requires paying all fees, taxes, interest, and penalties due at dissolution plus those that would have accrued during dissolution (no dollar amount stated in statute; corporate reinstatement also requires the new registered agent's written consent).

Filing officeFiling officeThe agency that keeps the business register.Read the full entry →

Utah Division of Corporations and Commercial Code (Dept. of Commerce)

State fee

$22 DBA (assumed nameDBA / fictitious nameA name a business operates under that is not its legal name - 'doing business as.' Also: assumed name, trade name, fictitious business name.Read the full entry →) registration; renewal $18 (includes $5 single-sign-on portal surcharge); late renewal +$10; cancellation/transfer no charge (FY2026 fee schedule eff. 7/1/2025)

Term

3 years (Utah Code 42-2-8: filing 'shall be effective for a period of three years from the date of filing'; note ch. 42-2 is being renumbered eff. 10/1/2026)

Renewal

Renew before 3-year expiration via businessregistration.utah.gov (UtahID login > Renewals > DBA and Business Trust Renewal); $18; $10 late fee; division mails notice at expiration if not renewed

Publication

Not required. No newspaper publicationPublication requirementA few states require newly formed or registered entities to publish a notice in designated newspapers (New York's LLC publication is the expensive example) - a real cost of formation that fee tables usually omit.Read the full entry → requirement

Online filing

Available

The regime

Utah requires anyone doing business under an assumed name - individual, association, partnership, corporation, or otherwise - to file a certificate of assumed and of true name with the Division of Corporations and Commercial Code within 30 days of commencing business, and to designate and maintain a registered agent in the state.

Where it is filed

Filings go to the state Division of Corporations and Commercial Code, which keeps an alphabetical index of all persons filing certificates; there is no county-level filing.

Term and renewal

A filing is effective for three years. If not renewed, the division mails an expiration notice; if no new filing is made within 30 days of the notice, the name is removed from the active index. The recodified act (eff. 10/1/2026) keeps the three-year term, opens renewal 60 days before expiration, and makes an unrenewed registration permanently expired with the name immediately claimable by others.

Name restrictions

An assumed name may not imply a purpose other than the one in the application, may not contain "911", must be distinguishable from registered names and trademarks on the division's records, needs USOC consent for Olympic terms, may not contain "incorporated"/"inc." (and, under the recodified act, "LLC" terms unless the owner is a registered LLC), and may not imply the business is a government agency.

Assumed names for registered entities

A foreign corporation whose true corporate name does not satisfy Utah's corporate-name requirements (including distinguishability) must adopt an assumed corporate name for use in Utah to obtain authority to transact business, unless it files the other name-holder's consent or a court judgment establishing its right to the name. (Section repealed Oct. 1, 2026 by the same Chapter 93 recodification.)

Penalties

A person doing business under an unregistered assumed name may not sue or maintain any action, counterclaim, or cross complaint in Utah courts until the chapter is complied with.
The division director may impose a late filing fee of up to three times the normal filing fees.

Official source

commerce.utah.gov/corporations/business-entities/dba↗ (opens the official source)

What it is called

Corporation Franchise and Income Tax (minimum tax a/k/a privilege taxFranchise taxA recurring tax on the privilege of existing as an entity in a state - not a tax on franchising a business.Read the full entry →)

Administering agency

Utah State Tax Commission (form TC-20); Division of Corporations and Commercial Code collects only filing/renewal fees.

Corporation minimum

$100

How it is computed

CORPORATIONS: annual franchise (privilege) tax = 4.45% of Utah taxable income (federal taxable income with Utah additions/subtractions, apportioned), statutory minimum $100, no cap (Utah Code 59-7-104: rate 4.45% per (2), $100 minimum per (3); companion income tax for non-qualified corps deriving Utah income at same 4.45%/$100 min, 59-7-201). Rate is 4.45% for taxable years beginning on/after 1/1/2026 (SB 60, 2026 GS, Ch. 250, retrospective); was 4.5% for TY2025 (HB 106, 2025 GS). Return (TC-20) due the later of the 15th day of the 4th month after year-end or the federal due date (59-7-505(2)); extension up to 6 months, filing only. Estimated payments required if liability >= $3,000 current or prior year (59-7-504); minimum-tax-only corps may prepay $100 by 15th day of 12th month. Applies to every C corp incorporated, qualified, or doing business in Utah, and to LLCs classified federally as C corporations. S CORPS: file TC-20S; the $100 minimum does NOT apply to S corporations. LLCs/PARTNERSHIPS (default classification): NO entity-level franchise tax and no minimum - 'A partnership is not subject to Utah income tax' (2025 TC-65 instructions); TC-65 is informational/withholding only; elective PTE tax (59-10 Part 14, same 4.45% rate) is a SALT workaround, not a franchise tax. No general gross-receipts or state business-license minimum (59-8 gross receipts reaches only specified c