20 Employees' Benefits 2 2002-04-01 2002-04-01 false Final judgments-for wages paid prior to 1987. 404.1299 Section 404.1299 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Coverage of Employees of State and Local Governments How A State May Seek Court Review of Commissioner's Decision-for Wages Paid Prior to 1987
§ 404.1299 Final judgments—for wages paid prior to 1987.

(a) Overpayments. Payment of amounts due to a State required as the result of a final judgment of the court shall be adjusted under §§ 404.1271 and 404.1272.

(b) Underpayments. Wage reports and contribution returns required as the result of a final judgment of the court shall be filed under §§ 404.1237-404.1251. We will assess interest under § 404.1265 where, based upon a final judgment of the court, contributions are due from a State because the amount of contributions assessed was not paid by the State or the State had used an allowance of a credit or refund of an overpayment.