
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 45USC356]

 
                           TITLE 45--RAILROADS
 
               CHAPTER 11--RAILROAD UNEMPLOYMENT INSURANCE
 
Sec. 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.

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


                               Amendments

    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.


                    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.

                  Section Referred to in Other Sections

    This section is referred to in section 351 of this title.
