CFR /  Title 20  /  Part 404  /  Sec. 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 Secs. 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 Secs. 404.1237-404.1251. We will assess interest under Sec. 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.