---
kind: "section"
citation: "45 U.S.C. § 231h"
title: "45"
title_heading: "Railroads"
number: "231h"
heading: "Returns of compensation; conclusiveness"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/45/231h"
units:
  - "Chapter 9 — Retirement of Railroad Employees"
  - "Subchapter IV — Railroad Retirement Act of 1974"
---

# §231h. Returns of compensation; conclusiveness


[Employers](/usc/45/231.md?p=a-1) shall file with the [Board](/usc/45/231.md?p=i), in such manner and form and at such times as the [Board](/usc/45/231.md?p=i) by rules and regulations may prescribe, returns of [compensation](/usc/45/231.md?p=h-1) of [employees](/usc/45/231.md?p=b-1), and, if the [Board](/usc/45/231.md?p=i) shall so require, shall furnish [employees](/usc/45/231.md?p=b-1) with statements of their [compensation](/usc/45/231.md?p=h-1) as reported to the [Board](/usc/45/231.md?p=i). The [Board](/usc/45/231.md?p=i)’s record of the [compensation](/usc/45/231.md?p=h-1) so returned shall be conclusive as to the amount of [compensation](/usc/45/231.md?p=h-1) paid to an [employee](/usc/45/231.md?p=b-1) during each period covered by the return, and the fact that the [Board](/usc/45/231.md?p=i)’s records show that no return was made of the [compensation](/usc/45/231.md?p=h-1) claimed to have been paid to an [employee](/usc/45/231.md?p=b-1) during a particular period shall be taken as conclusive that no [compensation](/usc/45/231.md?p=h-1) was paid to such [employee](/usc/45/231.md?p=b-1) during that period, unless the error in the amount of [compensation](/usc/45/231.md?p=h-1) returned in the one case, or the failure to make return of the [compensation](/usc/45/231.md?p=h-1) in the other case, is called to the attention of the [Board](/usc/45/231.md?p=i) within four years after the day on which return of the [compensation](/usc/45/231.md?p=h-1) was required to be made.


## Source credit

(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.)