[§235-96.5]  Returns relating tounemployment.  (a)  The state department of labor and industrial relationsshall submit a return to the department of taxation according to the forms orrules prescribed by the director of taxation setting forth the aggregateamounts of payments of unemployment compensation and the name and address ofthe individual to whom paid under chapters 383 to 385.

(b)  The department of labor and industrialrelations shall furnish to each individual whose name is set forth in suchreturn a written statement showing:

(1)  The name and address of the department of laborand industrial relations; and

(2)  The aggregate amount of payments to theindividual as shown on such return.

The written statement required by this subsection shallbe furnished to the individual on or before January 31 of the year followingthe calendar year for which the return under subsection (a) was made.  Nostatement shall be required to be furnished to any individual under thissubsection if the aggregate amount of payments to such individual shown on thereturn made under subsection (a) is less than $10. [L 1979, c 62, §2(4)]