Page:United States Statutes at Large Volume 54 Part 1.djvu/765

 76TH CONG. , 3D SESS.-CH. 524 -JULY 2, 1940 of all remuneration payable in any medium other than cash whether received from employment, self-employment, or any other work. Gratuities received by an individual in the course of his work shall be treated as earnings. The reasonable cash value of any remunera- tion payable in any medium other than cash, and a reasonable amount of gratuities shall be estimated and determined in accordance with the regulations prescribed by. the Board." In section 1 (g), immediately following the words "sixteen years of age", insert the words ", or a child who is unable to work because of physical disability". In section 1 (n), line 2, after the word "District", insert the words "or elsewhere", and strike out the remainder of the sentence. Immediately following section 1 (n) add the following new section 1 (o): "(o) 'Base period' means the first four out of the last five com- pleted calendar quarters immediately preceding the first day of the individual's benefit year." In paragraph 3 of section 3 (a) strike out the following words: ", and 1940,". Immediately following section 3 (a) add the following section 3 (b): "(b) Every employer who employs one or more individuals in any employment shall, beginning with the month of January 1940, pay 2.7 per centum of the total wages paid with respect to such employment." Strike out paragraph 4 of section 3 (a). In section 3 (b) strike out the letter "(b)" and insert in lieu thereof the letter "(c ". In section 3 (b), line 2, strike out the words "calendar year 1941" and substitute in lieu thereof "second six months of the calendar year 1942". In section 3 (b), line 14, substitute the word "paid" for the word "payable". In section 3 (b), lines 8 and 13, change the figure "3" to "2.7". Substitute for section 4 (b) the following section 4 (b): "(b) Contributions shall become due and be payable at such time and in accordance with such regulations as the Board may prescribe. No extension of the time for filing any return or for the payment of the contributions shall be allowed to any employer. All moneys so required to be paid to and collected by the Board shall be subject to audit by the District Auditor." Immediately following section 4 (e) insert the following new section 4 (f): "(f) REFUNDS.- If not later than one year after the date on which any contributions or interest thereon became due an employer who has paid such contributions or interest thereon shall make application for an adjustment thereof in connection with subsequent contribution payments, or for a refund thereof because such adjustment cannot be made, and the Board shall determine that such contributions or interest or any portion thereof was erroneously collected, the Board shall allow such employer to make an adjustment thereof, without interest, in connection with subsequent contribution payments by him, or if such adjustment cannot be made, the Board shall refund said amount, without interest, from the clearing account or benefit account upon checks issued by the Board or its duly authorized agent. For like cause and within the same period, adjustment or refund may be so made on the Board's own initiative. Should benefits have been paid based upon work records filed by the employer, claiming an adjustment or refund, such benefit should be disregarded "Dependent rela- tive"; definition ex- tended. "Employment of- fice" defined. "Base period" de- fined. Employer contribu- tions. 8 D.C. Code, Snpp. V, § 313. Percentage. 8 D.C. Code, Supp. V, 314. Payment of contri- butions. Audit. Adjustments and re- funds. Application by em- ployer. Initiative of Board. Benefits not deemed erroneously paid. 54 STAT.] 731

�