20 C.F.R. § 404.1286 Time limitations on assessments—for wages paid prior to 1987.
Title 20 - Employees' Benefits
(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. [53 FR 32976, Aug. 29, 1988, as amended at 62 FR 38451, July 18, 1997]
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 Assessments for Underpayments of Contributions Are Made—for Wages Paid Prior to 1987
§ 404.1286 Time limitations on assessments—for wages paid prior to 1987.
