[§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)]