
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 45USC231h]

 
                           TITLE 45--RAILROADS
 
               CHAPTER 9--RETIREMENT OF RAILROAD EMPLOYEES
 
             SUBCHAPTER IV--RAILROAD RETIREMENT ACT OF 1974
 
Sec. 231h. Returns of compensation; conclusiveness

    Employers shall file with the Board, in such manner and form and at 
such times as the Board by rules and regulations may prescribe, returns 
of compensation of employees, and, if the Board shall so require, shall 
furnish employees with statements of their compensation as reported to 
the Board. The Board's record of the compensation so returned shall be 
conclusive as to the amount of compensation paid to an employee during 
each 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 be taken as 
conclusive that no compensation was paid to such employee during that 
period, unless the error in the amount of compensation returned in the 
one case, or the failure to make return of the compensation in the other 
case, is called to the attention of the Board within four years after 
the day on which return of the compensation was required to be made.

(Aug. 29, 1935, ch. 812, Sec. 9, as restated June 24, 1937, ch. 382, pt. 
I, 50 Stat. 307, as restated Pub. L. 93-445, title I, Sec. 101, Oct. 16, 
1974, 88 Stat. 1343.)

                  Section Referred to in Other Sections

    This section is referred to in sections 231, 231b, 231f of this 
title.
