11 Guam Code Ann. § 41101
Terms Used In 11 Guam Code Ann. § 41101
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Dependent: A person dependent for support upon another.
- Fraud: Intentional deception resulting in injury to another.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
(a) Employer means any sole proprietorship, partnership, corporation or other business association which pays wages to private individuals who work on behalf of the employer, perform domestic service on behalf of the employer and who are not in a consultant relationship.
(b) Employee means a person who is employed or self- employed and receiving compensation subject to federal employment taxes.
(c) Calendar Quarter means any of the following four periods of three months each: January 1st through March 31st; April 1st through June 30th; July 1st through September 30th; October 1st through December 31st.
(d) Income and Eligibility Verification System (IEVS) means a system of information acquisition and exchange for purposes of income and eligibility verification which meets the requirements of Section 1137 of the Social Security Act.
COL120106
11 Guam Code Ann. FINANCE & TAXATION
CH. 41 STATE WAGE INFORMATION AND COLLECTION AGENCY
(e) Act means the Deficit Reduction Act of 1984 (Public Law
98-369) as amended.
(f) Social Service Programs includes but is not limited to the Food Stamps Program, the Aid to Families and Dependent Children Program, Aid to the Aged, Blind and Disabled Programs, Medicaid Program, the IV-D Program and any other Social Service Programs administered by the Department of Public Health and Social Services for which federal and local laws require crossmatching of information for the prevention of program fraud and abuse.
(g) State Wage Information Collection Agency (SWICA) means the State agency administering the State unemployment compen- sation law, any agency administering a quarterly wage reporting system, or a State agency administering an alternative system which has been determined by the Secretary of Labor, in consultation with the Secretary of Agriculture and the Secretary of Health and Human Services, to be as effective and timely in providing employment related income and eligibility data as the two just mentioned agencies.
SOURCE: Added by P.L. 19-22:2.
§ 41102. Designation as State Wage Information and Collection
Agency (SWICA).
The Department of Revenue and Taxation shall be the State Wage Information and Collection Agency (SWICA) as required by the Act. The SWICA shall comply with all the requirements found in the Act; all of the federal regulations concerning State Wage Information Agencies as adopted by the U.S. Department of Health and Human Services, the U.S. Department of Agriculture and the U.S. Department of Labor; and any other requirements on it by law.
SOURCE: Added by P.L. 19-22:2.