20 CFR 209.17
§ 209.17 Use of payroll records as returns of compensation.
United States · 20 CFR — Employees' Benefits · Status: effective
Cite this
- Citation
- 20 CFR 209.17, § 209.17 Use of payroll records as returns of compensation, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/76984
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Full text
Payroll records of employers which have permanently ceased operations may be accepted in lieu of prescribed reports provided that there is no official of the employer available to prepare and certify to the accuracy of such reports and, provided further that any employer and employee tax liability incurred under the Railroad Retirement Tax Act has been discharged.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.