§404.1289. Payment after expiration of time limitation for assessment—for wages paid prior to 1987.
20 C.F.R. § 404.1289
The Commissioner accepts wage reports filed by a State even though the applicable time limitation described in § 404.1286 (or as the time limitation is extended under § 404.1287) has expired, provided:
The State pays to the Secretary of the Treasury the amount due on the wages paid to employees performing services in the coverage group in the calendar years for which the wage reports are being made; and
The State agrees in writing with the Secretary to extend the time limitation for all employees in the coverage group in the calendar years for which the wage reports are being made.
Notes, amendments, and revision history
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]