20 C.F.R. § 404.1299 Final judgments—for wages paid prior to 1987.
Title 20 - Employees' Benefits
(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.
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 a State May Seek Court Review of Commissioner's Decision—for Wages Paid Prior to 1987
§ 404.1299 Final judgments—for wages paid prior to 1987.
