Code of Arkansas Rules Title 26 — Taxation
26 CAR § 61-104
Cessation of business by ERO
Official textcodeofarrules.arkansas.gov
# (a)
EROs that cease doing business must notify the E-File Branch within thirty (30) days of the date that they cease doing business.
# (b)
EROs that cease doing business will be required to forward all retained AR8453 documents to the E-File Branch.
# (c)
EROs should contact the E-file branch prior to submitting the documents for proper documentation and procedures for the submission of prior year forms.
Source: view the official text
In this chapter (6 sections)
- 61-101 · Definitions
- 61-102 · General procedures for Form AR8453
- 61-103 · Retention of Form AR8453
- 61-104 · Cessation of business by ERO
- 61-105 · Procedure for Form AR8453OL
- 61-106 · Date of implementation