Guam § 41104 - Quarterly Reports.
Full text of Guam Guam Code Annotated § 41104 — Quarterly Reports., with citation guidance and answers to common questions.
§ 41104. Quarterly Reports.
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 herein. Quarterly reports shall include but are not limited to the
full name and address of each employee and employer, taxpayers
identification number (social security number/employer identification
number); gross earnings and gross federal taxes withheld for the calendar
quarter.
(a) Certain reports must be filed on magnetic media.
(1) In the case of any employer who is required to file
quarterly reports with respect to more than 50 employees for
any calendar quarter, all reports shall be on magnetic media.
(2) Subsection (1) shall not apply to any person for any
period if such person establishes to the satisfaction of SWICA
that its application to such person for such period would result
in undue hardship.
Frequently Asked Questions About Guam § 41104
What does Guam Code Annotated § 41104 cover?
Section 41104 ("Quarterly Reports.") is part of the Guam Code Annotated, the codified statutory law of Guam. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Guam § 41104?
A common citation format is "Guam Code Annotated § 41104" (Guam). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Guam law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Guam official source linked on this page or consult a licensed Guam attorney.
How does Guam § 41104 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Guam can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Guam.