We have a small baseboard heater in our kitchen that we never use. It has it's own thermostat and turn on and off switch, but is on the same breaker as the other 4 baseboard heaters in the house...all that have their own thermostats and on and off switches. Can I just cut the wires (after turning off at the breaker panel) cap them, label them and then place a plate over the opening?
Most electric heaters that I have seen are direct wired. In other words the line voltage wire does not have a box in the wall the same way a wall switch or receptacle has.
You can remove the heater but if there is no box present you should add a "old work" box to terminate the wires in. since there are units active beyond the one you are removing, yes, those wires will need to be reconnected to carry the circuit to the other heaters. The added box will allow a junction box cover to be attached.