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§ 404.1286 - Time limitations on assessments—for wages paid prior to 1987.

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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:

Three years, 3 months, and 15 days after the year in which the wages, upon which the amount is due, were paid; or

Three years after the date the amount became due.

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.

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§ 404.1285 - Assessments of amounts due—for wages paid prior to 1987.
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§ 404.1287 - Exceptions to the time limitations on assessments—for wages paid prior to 1987.