GroundRules
20 CFR 404.1286: Time limitations on assessments—for wages paid prior to 1987.
Where this section sits in the code
- Title 20—Employees' Benefits
- CHAPTER III—SOCIAL SECURITY ADMINISTRATION
- PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- )
- Subpart M—Coverage of Employees of State and Local Governments
(a) Subject to the exceptions to the time limitations in §§ 404.1287 and 404.1289, a State is not liable for an amount due under an agreement unless the Commissioner makes an assessment for that amount before the later of the following periods ends:
(1) Three years, 3 months, and 15 days after the year in which the wages, upon which the amount is due, were paid; or
(2) Three years after the date the amount became due.
(b) Where the time limitation ends on a weekend, legal holiday or Federal nonworkday, an assessment is considered timely if the Commissioner makes the assessment on the next Federal workday.
Collected 2026-08-27T02:24:45Z. Source file · JSON