20 C.F.R. § 404.1281 Credits or refunds for periods of time during which no liability exists—for wages paid prior to 1987.
Title 20 - Employees' Benefits
If a State pays contributions for any period of time for which contributions are not due, but the State is liable for contributions for another period, we credit the amount paid against the amount of contributions for which the State is liable. We refund any balance to the State.
Title 20: Employees' Benefits
PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950– )
Subpart M—Coverage of Employees of State and Local Governments
How Overpayments of Contributions Are Credited or Refunded—for Wages Paid Prior to 1987
§ 404.1281 Credits or refunds for periods of time during which no liability exists—for wages paid prior to 1987.
