Section 77-B:8 Information Returns.
Each individual, partnership, corporation, joint stock company or association or insurance company, being a resident or having a place of business in this state, in whatever capacity acting, including lessees or mortgagors of personal property, fiduciaries, employers and all officers and employees of the state or of any political subdivision of the state, having the control, receipt, custody, disposal or payment of salaries, wages, rentals, or other compensation or income subject to the provisions of this chapter paid or payable during any year to any individual subject to a tax under this chapter shall on such date or dates as the commissioner of revenue administration shall from time to time designate, make complete return thereof to the commissioner of revenue administration.
Source. 1970, 20:1. 1973, 544:9, eff. Sept. 1, 1973.