§ 209.17 Use of payroll records as returns of compensation.
Primary source
Verbatim text below is from the Electronic Code of Federal Regulations (eCFR), a public-domain U.S. government work. Always verify the current version with the eCFR before relying on it for any legal matter.
Full Text
provided thatprovided further thatPayroll records of employers which have permanently ceased operations may be accepted in lieu of prescribed reports there is no official of the employer available to prepare and certify to the accuracy of such reports and, any employer and employee tax liability incurred under the Railroad Retirement Tax Act has been discharged.
[61 FR 31395, June 20, 1996]
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