Section 1088-2 - Reports and Returns Covering Seamen Employed Under Shipping Articles(a) For the purposes of this section the term "pay period established by shipping articles" means the period of the voyage or engagement of the crew under "Articles of Agreement" purporting to comply with Sections 10301(a) and 10302 of Title 46 of the United States Code, or any other agreement under which seamen are employed and under which they are not entitled to a final payment of wages until termination of the period of the articles.(b) When a pay period established by shipping articles extends into more than one calendar quarter or into more than one calendar year, separate payroll tax deposits and quarterly wage and withholding reports shall be filed with respect to the wages paid in each such quarter (allotments, advances, and other wage payments in cash to be included in the quarter in which paid, and meals, lodging, and other wages in kind in the quarter in which furnished) and a separate annual reconciliation return shall be filed with respect to the wages paid in each such calendar year; payroll tax deposits and quarterly wage and withholding reports for the earlier quarters and annual reconciliation returns for the earlier years in such pay periods may be filed without penalty and interest if filed within the time required for the calendar quarter which includes the final wage payments made at the termination of the articles. Each payroll tax deposit and quarterly wage and withholding report covering such an earlier quarter shall be plainly marked "Supplemental Payroll Tax Deposit--Regulation 1088-2 and Supplemental Quarterly Wage and Withholding Report--Regulation 1088-2"; each annual reconciliation return covering such earlier year shall be plainly marked "Supplemental Annual Reconciliation Return--Regulation 1088-2".Cal. Code Regs. Tit. 22, § 1088-2
1. New NOTE filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).
2. Amendment of section heading and section filed 6-5-2000; operative 7-5-2000 (Register 2000, No. 23). Note: Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 1088, Unemployment Insurance Code.
1. New NOTE filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).
2. Amendment of section heading and section filed 6-5-2000; operative 7-5-2000 (Register 2000, No. 23).