Code of Federal Regulations · Section
§ 404.1281 — Credits Or Refunds For Periods Of Time During Which No Liability Exists—For Wages Paid Prior To 1987
20 C.F.R. § 404.1281
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If a State pays contributions for any period of time for which contributions are not due, but the State is liable for contributions for another period, we credit the amount paid against the amount of contributions for which the State is liable. We refund any balance to the State.
Authorizing Statute
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Voluntary agreements for coverage of State and local employees42 U.S.C. § 418
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Evidence, procedure, and certification for payments42 U.S.C. § 405