---
kind: "section"
citation: "20 C.F.R. § 404.1286"
title: "20"
number: "404.1286"
heading: "Time limitations on assessments—for wages paid prior to 1987."
url: "https://uscodex.org/cfr/20/404.1286"
---

# §404.1286. Time limitations on assessments—for wages paid prior to 1987.

- (a) Subject to the exceptions to the time limitations in §§ [404.1287](/cfr/20/404.1287.md) and [404.1289](/cfr/20/404.1289.md), 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.

## Notes

### Amendments

[53 FR 32976, Aug. 29, 1988, as amended at 62 FR 38451, July 18, 1997]

### 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 62 FR 38451, July 18, 1997]