|
U.S. Code as of:
01/19/04
Section 356. Returns of compensation; conclusiveness; failure to make
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.
|
|