If your business has been closed or sold, you must file a Request to Close Business Tax Accounts, Form R-3406, to notify LDR to close your tax accounts. If you fail to file this request or to otherwise notify LDR, estimated assessments will continue to be issued.

If you have received estimated assessments for periods after your business closure, you should submit the Request to Close Business Tax Accounts, Form R-3406, and any dissolution documents, if applicable, and your account will be closed and estimated assessments issued after the close date will be cancelled.