[Code of Federal Regulations]

[Title 20, Volume 1]

[Revised as of April 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 20CFR209.17]



[Page 200]

 

                      TITLE 20--EMPLOYEES' BENEFITS

 

                  CHAPTER II--RAILROAD RETIREMENT BOARD

 

PART 209_RAILROAD EMPLOYERS' REPORTS AND RESPONSIBILITIES--Table of 

Contents

 

Sec.  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]