Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 90 - Withholding
Subchapter 3 - Returns and Payments
Section 710:90-3-19 - Inactivating or closing an account

(a) An employer required to make an Oklahoma Withholding Tax Return pursuant to Oklahoma Statute or the provisions of this Chapter, who in any return period discontinues business or changes ownership, shall file such return as a final return. Each return filed as a final return shall be marked "Final Return".

(b) Accompanying each final return shall be a written statement furnishing the following information:

(c) An employer who remains in business, but who no longer has employees, or who has temporarily ceased to pay wages subject to withholding tax because of seasonal activities or for other reasons, shall not make a final return, but may make written request for status as that of an inactive employer. Such a request should include a description of the change in the business operation and a statement that no wages subject to withholding are being paid.

(d) It should be clearly understood that inactive status cannot be claimed until official permission from the Commission is received in writing. All returns or reports must be filed when due.