Reports of payment to recipients
Sec. 9. All individuals, corporations, limited liability companies,
partnerships, fiduciaries, or associations, in whatever capacity acting,
including but without being limited to, lessees or mortgagors of real
or personal property, fiduciaries, and employers making payment to
other persons of interest, rent, wages, salaries, premiums, annuities,
compensation, remunerations, emoluments, other fixed or
determinable means, profits and income, or corporate liquidation
distributions shall make returns to the department setting forth the
amount of such payments and the name and address of the recipient
of such payment at such time or times in such manner, and on such
forms as prescribed by the department.
(Formerly: Acts 1963(ss), c.32, s.409.) As amended by P.L.8-1993,
SEC.84.
Last modified: May 28, 2006