§ 356. Returns of compensation; conclusiveness; failure to make

Statutory text

Employers shall file with the Board, in such manner and at such times as the Board by regulations may prescribe, returns of compensation of employees, and, if the Board shall so require, shall distribute to employees annual statements of compensation: Provided, That no returns shall be required of employers which would duplicate information contained in similar returns required under any other Act of Congress administered by the Board. The Board’s record of the compensation so returned shall, for the purpose of determining eligibility for and the amount of benefits, be conclusive as to the amount of compensation paid to an employee during the period covered by the return, and the fact that the Board’s records show that no return was made of the compensation claimed to have been paid to an employee during a particular period shall, for the purposes of determining eligibility for and the amount of benefits, be taken as conclusive that no compensation was paid to such employee during that period, unless the error in the amount of compensation in the one case, or failure to make or record return of the compensation in the other case, is called to the attention of the Board within eighteen months after the date on which the last return covering any portion of the calendar year which includes such period is required to have been made.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1938
Pub. L. 75–680 § 6 · 52 Stat. 1094
Enacted · 45 U.S.C. § 356
June 25, 1938, ch. 680, § 6, 52 Stat. 1101
Source evidence
Code source credit
June 25, 1938, ch. 680, § 6, 52 Stat. 1101
Enacted provision · exact public law section
Sec. 6. conclusiveness of returns of compensation and of failure to make returns of compensation Employers shall file with the Board, in such manner and Conclusiveness of returns of compensation and of failure to make returns of compensation. form and at such times as the Board by regulations may prescribe, returns under oath of monthly compensation of employees, and, ifthe Board shall so require, shall furnish employees with statements of their monthly compensation as reported to the Board. Any such return shall be conclusive as to the amount of compensation earned by an employee during each month covered by the return, and the fact that no return was made of the compensation claimed to be earned by an employee during a particular calendar month shall be taken as conclusive that no compensation was earned by such employee during that month, unless the error in the amount of compensation returned in the one case, or the failure to make return of the compensation hi the other case, is called to the attention of the Board within four years after the last date on which return of the compensation was required to be made.
1966
Pub. L. 89–700 title II § 203 · 80 Stat. 1073
Struck · 45 U.S.C. § 356
Pub. L. 89–700 struck out provisions which required returns of compensation of employees to be under oath
Source evidence
Code amendment note
Pub. L. 89–700 struck out provisions which required returns of compensation of employees to be under oath.
Enacted provision · exact public law section
Sec. 203. The first sentence of section 6 of the Railroad Unemployment Insurance Act is amended by striking out the phrase “under 54 Stat. 1099. 45 USC 356. oath”.

2 of 2 references resolved to an enrolled provision

Editorial Notes

Amendments1939–1966 · 4 rounds

1966

Pub. L. 89–700 struck out provisions which required returns of compensation of employees to be under oath.

1946

Act July 31, 1946, changed references to compensation earned by an employee to refer to compensation paid to an employee.

1940

Act Oct. 10, 1940, inserted provisions relating to conclusiveness of returns for purpose of determining eligibility for and amount of benefits, and struck out requirements that returns relate to monthly compensation and that distributed statements of compensation be prepared by Board.

1939

Act June 20, 1939, struck out requirement that return shall be in form required by Board, inserted proviso relating to return containing duplicative information, and substituted provisions relating to conclusiveness of returns not questioned within eighteen months after last return is filed, for provisions relating to conclusiveness of returns not questioned within four years after last date on which return was required to be made.

Statutory Notes and Related Subsidiaries

Effective Date of 1946 Amendment

Amendment by act July 31, 1946, effective July 31, 1946, see section 401 of act July 31, 1946.

Effective Date of 1940 Amendment

For effective date of amendment by act Oct. 10, 1940, see section 1 of act Oct. 10, 1940, set out as a note under section 351 of this title.

Credits

1938–1966 · 5 acts

1938June 25, 1938, ch. 680, § 6, 52 Stat. 1101
1939June 20, 1939, ch. 227, § 12, 53 Stat. 847
1940Oct. 10, 1940, ch. 842, § 21, 54 Stat. 1099
1946July 31, 1946, ch. 709, § 317, 60 Stat. 739
1966Pub. L. 89–700, title II, § 203, Oct. 30, 1966, 80 Stat. 1087.

Show as published

(June 25, 1938, ch. 680, § 6, 52 Stat. 1101; June 20, 1939, ch. 227, § 12, 53 Stat. 847; Oct. 10, 1940, ch. 842, § 21, 54 Stat. 1099; July 31, 1946, ch. 709, § 317, 60 Stat. 739; Pub. L. 89–700, title II, § 203, Oct. 30, 1966, 80 Stat. 1087.)