Use of payroll records as returns of compensation.

§ 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]