GroundRules
20 CFR 404.1299: Final judgments—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) Overpayments. Payment of amounts due to a State required as the result of a final judgment of the court shall be adjusted under §§ 404.1271 and 404.1272.
(b) Underpayments. Wage reports and contribution returns required as the result of a final judgment of the court shall be filed under §§ 404.1237-404.1251. We will assess interest under § 404.1265 where, based upon a final judgment of the court, contributions are due from a State because the amount of contributions assessed was not paid by the State or the State had used an allowance of a credit or refund of an overpayment.
Collected 2026-08-27T02:24:45Z. Source file · JSON