An employer which dissolves, discontinues, or disposes of its operations shall file a final report . The final report for an employer shall consist of the quarterly reports required by section 4141.20 of the Revised Code and shall provide notice to the director of the reason for the final report and the date the business ceased operations .
Five Year Review (FYR) Dates: 01/07/2015 and 04/23/2020
Promulgated Under: 119.03
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.13(G), 4141.23
Prior Effective Dates: 1/1/52, 7/3/86, 12/30/91, 1/26/02