{"data":{"id":"us/20-cfr-404.1286","jurisdiction":"us","citation":"20 CFR 404.1286","heading":"Time limitations on assessments—for wages paid prior to 1987.","body":"(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:\n(1) Three years, 3 months, and 15 days after the year in which the wages, upon which the amount is due, were paid; or\n(2) Three years after the date the amount became due.\n(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.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-20.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:45Z","sha256":"0bcbb737adae8a533be12646c82d6dd6efeffcb4ad1e5a7ee928808c8b63bfc4","source_id":"us-cfr","stale":true,"prev":"us/20-cfr-404.1285","next":"us/20-cfr-404.1287"},"notice":"GroundRules: Original legal text. Not legal advice."}