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: 4/2/2020 and 04/02/2025

Certification: CERTIFIED ELECTRONICALLY

Date: 04/02/2020

Promulgated Under: 119.03

Statutory Authority: 4141.13(A)

Rule Amplifies: 4141.13(G), 4141.23

Prior Effective Dates: 01/01/1952, 07/03/1986, 12/30/1991, 01/26/2002, 04/23/2015