20 CFR 404.1298
§ 404.1298 Time for filing civil action—for wages paid prior to 1987.
United States · 20 CFR — Employees' Benefits · Status: effective
Cite this
- Citation
- 20 CFR 404.1298, § 404.1298 Time for filing civil action—for wages paid prior to 1987, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/78664
- Permanent ID
ys:prov:78664@1- SHA-256
016e8be35ba9bba803a372d3e0770008d91509dad1258e77ddf320c2ff2afe41
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Full text
(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. 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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.