Article D7227-32 of the French General Code of Local Authorities
The President of the Executive Council shall provide the elected representative receiving the financial assistance, before 1 February of the year following that in which it was awarded, with a certificate stating the total amount of assistance received and specifying that it is non-taxable. The annual declaration provided for by Article 87 of the General Tax Code subscribed by the territorial authority of Martinique mentions, for each beneficiary, the amount…