[§235-96.5] Returns relating to unemployment. (a) The state department of labor and industrial relations shall submit a return to the department of taxation according to the forms or rules prescribed by the director of taxation setting forth the aggregate amounts of payments of unemployment compensation and the name and address of the individual to whom paid under chapters 383 to 385.
(b) The department of labor and industrial relations shall furnish to each individual whose name is set forth in such return a written statement showing:
(1) The name and address of the department of labor and industrial relations; and
(2) The aggregate amount of payments to the individual as shown on such return.
The written statement required by this subsection shall be furnished to the individual on or before January 31 of the year following the calendar year for which the return under subsection (a) was made. No statement shall be required to be furnished to any individual under this subsection if the aggregate amount of payments to such individual shown on the return made under subsection (a) is less than $10. [L 1979, c 62, §2(4)]
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