---
kind: "section"
citation: "20 C.F.R. § 404.1272"
title: "20"
number: "404.1272"
heading: "Refund or recomputation of overpayments which are not adjustable—for wages paid prior to 1987."
url: "https://uscodex.org/cfr/20/404.1272"
---

# §404.1272. Refund or recomputation of overpayments which are not adjustable—for wages paid prior to 1987.

- (a) **General.** If a State pays more than the correct amount of contributions or interest to the appropriate Federal Reserve bank or branch (see [§ 404.1262](/cfr/20/404.1262.md)), and no adjustment in the amount of reported wages is necessary, that State may file a claim for refund or recomputation of the overpayment.
- (b) **Form of claim.** No special form is required to make a claim for a refund or recomputation. If a credit is taken under [§ 404.1271](/cfr/20/404.1271.md), a claim is not required.
- (c) **Proof of representative capacity.** If a report or return is made by an authorized official of the State who ceases to act in an official capacity and a claim for a refund is made by a successor official, the successor official must submit with the claim written evidence showing that he or she has the authority to make a claim for and receive a refund of any contributions paid by the former official. The written evidence is not necessary if the successor official has previously filed one or more reports or returns which contain her or his signature and official title.

## Notes

### Amendments

[53 FR 32976, Aug. 29, 1988, as amended at 66 FR 28836, May 25, 2001]

### Authority

Authority: Secs. 205, 210, 218, and 702(a)(5) of the Social Security Act (42 U.S.C. 405, 410, 418, and 902(a)(5)); sec. 12110, Pub. L. 99-272, 100 Stat. 287 (42 U.S.C. 418 note); sec. 9002, Pub. L. 99-509, 100 Stat. 1970.

### Source

Source: 53 FR 32976, Aug. 29, 1988, unless otherwise noted.

### Amendments

[53 FR 32976, Aug. 29, 1988, as amended at 66 FR 28836, May 25, 2001]