20 CFR § 404.1298 - Time for filing civil action—for wages paid prior to 1987.
---
identifier: "/us/cfr/t20/s404.1298"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 404.1298 - Time for filing civil action—for wages paid prior to 1987."
title_number: 20
title_name: "Employees' Benefits"
section_number: "404.1298"
section_name: "Time for filing civil action—for wages paid prior to 1987."
chapter_name: "SOCIAL SECURITY ADMINISTRATION"
part_number: "404"
part_name: "FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- )"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
cfr_part: "404"
---
# 404.1298 Time for filing civil action—for wages paid prior to 1987.
(a) *Time for filing.* The State must file the civil action for a redetermination of the correctness of the assessment, allowance or disallowance within 2 years from the date the Commissioner mails to the State the notice of the decision under § 404.1296. Where the 2-year period ends on a Saturday, Sunday, legal holiday or Federal nonwork day, an action filed on the next Federal workday is considered timely filed.
(b) *Extension of time for filing.* The Commissioner, for good cause shown, may upon written application by a State filed prior to the end of the two-year period, extend the time for filing the civil action.