T·R
← Search

11 GCA § 41101

Definitions

Guam Code AnnotatedTitle 11 — Finance and Taxation
View official PDF ↗

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 of the employer and who are not in a consultant relationship.

(b)Employee means a person who is employed or selfemployed 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 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 compensation 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.

§ The story of this section

  1. Enacted by P.L. 19-22 § 2 (bill & sponsor pending — earlier Legislature not yet ingested)

Reconstructed from the Guam Code Annotated. For the authoritative version, see the official PDF.