§ 5862d - Filing of federal form 1099
§ 5862d. Filing of federal form 1099
Any individual or business required to file a federal form 1099 with respect to a nonresident who performed services within the state during the taxable year shall file a copy of the form with the department. The commissioner may authorize electronic filing of the form. (Added 1997, No. 156 (Adj. Sess.), § 8, eff. April 29, 1998.)