Title 11 — Finance and Taxation
59 chapters · 1,261 sections in this title.
11 GCA § 41101 Definitions
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Within this Chapter, the following terms have the following meanings: (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 …
11 GCA § 41102 Designation as State Wage Information and Collection
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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 Age…
11 GCA § 41103 Coordination with Department of Public Health and Social
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Services. SWICA shall implement a program of wage information collection in conjunction with Department of Public Health and Social Services. Such program shall crossmatch employee wage information with information from Social Service programs administered by the Department of Pu…
11 GCA § 41104 Quarterly Reports
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Within ninety (90) days of the enactment of this Chapter, every employer on Guam, including the government of Guam, shall file quarterly wage reports with SWICA concerning each of its employees by the thirtieth (30th) day following the end of each calendar quarter as defined here…
11 GCA § 41105 Penalty
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(a) Failure to file on time. If an employer fails to file the information required under this Chapter on or before the date prescribed, unless such failure is due to reasonable cause, there shall be imposed on the employer a penalty of one hundred dollars ($100) per employee for …
11 GCA § 41106 Disclosure of Wage Information to the Department of Public
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Health and Social Services. SWICA shall, upon written request, disclose current return information for the purpose of, and to the extent necessary for, determining eligibility for, or the correct amount of, benefits under a program listed in Section 41101(f). (a) Requirements gov…
11 GCA § 41107 SWICA’s Quarterly Reports
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Not later than sixty (60) days from the end of each calendar quarter, SWICA shall crossmatch employee information as obtained pursuant to Section 41104 with Social Service program information held by the Department of Public Health and Social Services. Such crossmatching shall be…
11 GCA § 41108 Funding
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The sum of Four Hundred Thousand Dollars ($400,000) is hereby reappropriated from the appropriations made to the Executive Branch for FY ’88 pursuant to Public Law 19-10. These funds are to be used to fund the implementation of the State Wage Information Collection Agency (SWICA)…
11 GCA § 41109 Regulations
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The Departments of Revenue and Taxation and of Public Health and Social Services shall adopt regulations to facilitate the administration of the State Wage Information and Collection Agency (SWICA) in accordance with the Administrative Adjudication Law. SOURCE: Added by P.L. 19-2…
11 GCA § 41110 Severability
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If any of the provisions of this Chapter, or the application thereof to any person or circumstance, is held invalid, such invalidity shall not affect any other provision or application of this Chapter which can be given effect without the invalid provision or application, and to …