45 U.S.C. § 231g — Court jurisdiction

Page 81 TITLE 45—RAILROADS § 231h REFERENCES IN OTHER LAWS TO GS–16, 17, OR 18 PAY RATES References in laws to the rates of pay for GS–16, 17, or 18, or to maximum rates of pay under the General Schedule, to be considered references to rates payable under specified sections of Title 5, Government Organi- zation and Employees, see section 529 [title I, § 101(c)(1)] of Pub. L. 101–509, set out in a note under section 5376 of Title 5. Executive Documents TRANSFER OF FUNCTIONS ‘‘Fiscal Service’’ substituted for ‘‘Division of Dis- bursements’’ in subsec. (b)(4) on authority of section 1(a)(1) of 1940 Reorg. Plan No. III, eff. June 30, 1940, 5 F.R. 2107, 54 Stat. 1231, set out in the Appendix to Title 5, Government Organization and Employees, which con- solidated such division into Fiscal Service of Treasury Department. See section 306 of Title 31, Money and Fi- nance. DELEGATION OF REPORTING AUTHORITY Memorandum of President of the United States, Feb. 9, 2005, 70 F.R. 7631, provided: Memorandum for the Chairman of the Railroad Re- tirement Board By the authority vested in me as President by the Constitution and the laws of the United States, includ- ing section 301 of title 3, United States Code, I hereby delegate to you the functions and authority conferred upon the President by section 7(b)(6) of the Railroad Retirement Act [of 1974, 45 U.S.C. 231f(b)(6)] and section 12(l) of the Railroad Unemployment Insurance Act [45 U.S.C. 362(l)] to provide the specified report to the Con- gress. You are authorized and directed to publish this memorandum in the Federal Register. GEORGE W. BUSH. § 231f–1. Annual actuarial report As part of the annual report required under section 231u(a) of this title, the Railroad Retire- ment Board shall submit to the Congress a re- port on the actuarial status of the railroad re- tirement system under various economic and employment assumptions. Such report shall in- clude any recommendation for financing changes which might be advisable, including— (1) any adjustment the Railroad Retirement Board recommends regarding the rates of taxes imposed by sections 3201(b), 3211(a)(2), and 3221(b) of the Internal Revenue Code of 1986 [26 U.S.C. 3201(b), 3211(a)(2), 3221(b)], and (2) if there are sufficient reserves in the Railroad Retirement Account, whether— (A) the rates of such taxes should be re- duced, or (B) any part of the tax imposed by section 3221(b) of such Code should be diverted to the Railroad Unemployment Insurance Account to aid in the repayment of its debt to the Railroad Retirement Account. (Pub. L. 98–76, title V, § 502, Aug. 12, 1983, 97 Stat. 440; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 104–66, title II, § 2221(a), Dec. 21, 1995, 109 Stat. 733.) Editorial Notes CODIFICATION Section was enacted as part of the Railroad Retire- ment Solvency Act of 1983, and not as part of the Rail- road Retirement Act of 1974 which comprises this sub- chapter. AMENDMENTS 1995—Pub. L. 104–66 which directed the amendment of this section by substituting ‘‘As part of the annual re- port required under section 231u(a) of this title’’ for ‘‘On or before July 1, 1985, and each calendar year thereafter’’, was executed by making the substitution for ‘‘On or before July 1 of 1985, and of each calendar year thereafter’’, to reflect the probable intent of Con- gress. 1986—Par. (1). Pub. L. 99–514 substituted ‘‘Internal Revenue Code of 1986’’ for ‘‘Internal Revenue Code of 1954’’. § 231g. Court jurisdiction Decisions of the Board determining the rights or liabilities of any person under this sub- chapter shall be subject to judicial review in the same manner, subject to the same limitations, and all provisions of law shall apply in the same manner as though the decision were a deter- mination of corresponding rights or liabilities under the Railroad Unemployment Insurance Act [45 U.S.C. 351 et seq.] except that the time within which proceedings for the review of a de- cision with respect to an annuity, supplemental annuity, or lump-sum benefit may be com- menced shall be one year after the decision will have been entered upon the records of the Board and communicated to the claimant. (Aug. 29, 1935, ch. 812, § 8, as restated June 24, 1937, ch. 382, pt. I, 50 Stat. 307, as restated Pub. L. 93–445, title I, § 101, Oct. 16, 1974, 88 Stat. 1343.) Editorial Notes REFERENCES IN TEXT The Railroad Unemployment Insurance Act, referred to in text, is act June 25, 1938, ch. 680, 52 Stat. 1094, which is classified principally to chapter 11 (§ 351 et seq.) of this title. For complete classification of this Act to the Code, see section 367 of this title and Tables. § 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 compensa- tion 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 par- ticular period shall be taken as conclusive that no compensation was paid to such employee dur- ing 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, § 9, as restated June 24, 1937, ch. 382, pt. I, 50 Stat. 307, as restated Pub. L. 93–445, title I, § 101, Oct. 16, 1974, 88 Stat. 1343.)