§ 404.1286. Time limitations on assessments—for wages paid prior to 1987.
122 words·~1 min read·
/us/cfr/t20/s§ 404.1286·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Subject to the exceptions to the time limitations in §§ 404.1287 and 404.1289, 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. [53 FR 32976, Aug. 29, 1988, as amended at 62 FR 38451, July 18, 1997]