Ark. Code R. 26-51-908 - 1(g) (1997) - Filing Requirements When Employer No Longer Withholds Income Tax

An employer on a monthly or annual filing schedule whocorrectly no longer withholds and remits income tax to the Department must continue to file monthly or annual reports until such time that the employer gives the Department written notice that the employer no longer has any employees or has no employees based within or regularly working within Arkansas.