26 CAR § 61-104 – Cessation of business by ERO

(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.