20 CFR § 209.17 - Use of payroll records as returns of compensation.

---
identifier: "/us/cfr/t20/s209.17"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 209.17 - Use of payroll records as returns of compensation."
title_number: 20
title_name: "Employees' Benefits"
section_number: "209.17"
section_name: "Use of payroll records as returns of compensation."
chapter_name: "RAILROAD RETIREMENT BOARD"
subchapter_number: "B"
subchapter_name: "REGULATIONS UNDER THE RAILROAD RETIREMENT ACT"
part_number: "209"
part_name: "RAILROAD EMPLOYERS' REPORTS AND RESPONSIBILITIES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "45 U.S.C. 231f."
regulatory_source: "49 FR 46729, Nov. 28, 1984, unless otherwise noted."
cfr_part: "209"
---


# 209.17 Use of payroll records as returns of compensation.

Payroll records of employers which have permanently ceased operations may be accepted in lieu of prescribed reports *provided that* there is no official of the employer available to prepare and certify to the accuracy of such reports and, *provided further that* any employer and employee tax liability incurred under the Railroad Retirement Tax Act has been discharged.

[61 FR 31395, June 20, 1996]