Section 404.1286 - Time limitations on assessments-for wages paid prior to 1987(a) Subject to the exceptions to the time limitations in §§ 404.1287 and 404.1289 , a State is not liable for an amount due under an agreement unless the Commissioner makes an assessment for that amount before the later of the following periods ends: (1) Three years, 3 months, and 15 days after the year in which the wages, upon which the amount is due, were paid; or(2) Three years after the date the amount became due.(b) Where the time limitation ends on a weekend, legal holiday or Federal nonworkday, an assessment is considered timely if the Commissioner makes the assessment on the next Federal workday.53 FR 32976, Aug. 29, 1988, as amended at 62 FR 38451, July 18, 1997