---
kind: "section"
citation: "20 C.F.R. § 404.1298"
title: "20"
number: "404.1298"
heading: "Time for filing civil action—for wages paid prior to 1987."
url: "https://uscodex.org/cfr/20/404.1298"
---

# §404.1298. Time for filing civil action—for wages paid prior to 1987.

- (a) **Time for filing.** The State must file the civil action for a redetermination of the correctness of the assessment, allowance or disallowance within 2 years from the date the Commissioner mails to the State the notice of the decision under [§ 404.1296](/cfr/20/404.1296.md). Where the 2-year period ends on a Saturday, Sunday, legal holiday or Federal nonwork day, an action filed on the next Federal workday is considered timely filed.
- (b) **Extension of time for filing.** The Commissioner, for good cause shown, may upon written application by a State filed prior to the end of the two-year period, extend the time for filing the civil action.

## Notes

### 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.