Guam § 34305 - Means to Report.

§ 34305. Means to Report.

(a) Employers may report by delivering, mailing, or telefaxing a copy of the employees Federal W-4

form or W-9 form or any other document that contains the required information, transmitting the required

information by electronic or magnetic means in a compatible format, or by other means authorized by the

Director of the Department of Law that will result in timely reporting.

(b) If an employer transmits information magnetically or electronically, the employer shall submit the

report:

(1) twice a month, and

(2) not less than twelve (12) days or more than sixteen (16) days apart.

(c) If an employer makes a report by mail, the date of making the report is the postmark date if the

report is mailed in the United States with First Class postage and is addressed as the Director provides.