StacksVerified U.S. regulatory reference

20 CFR §404.1281

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.