§404.1201. Scope of this subpart regarding coverage and wage reports and adjustments.
20 C.F.R. § 404.1201
This subpart contains the rules of SSA about:
Coverage under section 218 of the Act—
How a State enters into and modifies an agreement; and
What groups of employees a State can cover by agreement.
Contributions, wage reports, and adjustments— for wages paid prior to 1987—
How a State must identify covered employees and what records it must keep on those employees;
Periodic reviews of the source records kept on covered employees;
How and when a State must report wages and pay contributions;
What the State's liability for contributions is and how SSA figures the amount of those contributions;
What happens if a State fails to pay its contributions timely;
How errors in reports and contribution payments are corrected;
How overpayments of contributions are credited or refunded;
How assessments are made if contributions are underpaid; and
How a State can obtain administrative or judicial review of a decision on a credit, refund, or assessment.
Notes, amendments, and revision history
Amendments
[53 FR 32976, Aug. 29, 1988, as amended at 57 FR 59911, Dec. 17, 1992; 65 FR 16813, Mar. 30, 2000]
Authority
Authority: Secs. 205, 210, 218, and 702(a)(5) of the Social Security Act (42 U.S.C. 405, 410, 418, and 902(a)(5)); sec. 12110, Pub. L. 99-272, 100 Stat. 287 (42 U.S.C. 418 note); sec. 9002, Pub. L. 99-509, 100 Stat. 1970.
Source
Source: 53 FR 32976, Aug. 29, 1988, unless otherwise noted.
Amendments
[53 FR 32976, Aug. 29, 1988, as amended at 57 FR 59911, Dec. 17, 1992; 65 FR 16813, Mar. 30, 2000]