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Article D7227-29 of the French General Code of Local Authorities

The deliberation by which the Assembly of Martinique grants the financial aid provided for in Article L. 7227-24 may specify the procedures for granting and monitoring this aid, in particular the possible splitting of its payment. The President of the Executive Council communicates to the Assembly of Martinique, in respect of each calendar year, an individual summary statement of aid paid to beneficiaries.

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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…

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