cfk@houxf.UUCP (KLEIN) (03/13/84)
The requirement is for us to report income (and tax refunds) and pay taxes. Not receiving a 1099 doesn't alter that. Since you undoubtedly saved your previous year's state tax return, it's a simple matter to find out the amount of the previous year's refund and report it. Unfortunately, keeping adequate tax records to do our taxes are primarily our responsibility and governments are often the laggard in fulfilling theirs.