{"data":{"id":"us/20-cfr-404.1299","jurisdiction":"us","citation":"20 CFR 404.1299","heading":"Final judgments—for wages paid prior to 1987.","body":"(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.\n(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.","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":"7d648da463643756195e033f94bc6ebac96e3f63ce1ece16993cf90d7b62e577","source_id":"us-cfr","stale":true,"prev":"us/20-cfr-404.1298","next":"us/20-cfr-404.1301"},"notice":"GroundRules: Original legal text. Not legal advice."}