Section 404.1201 - Scope of this subpart regarding coverage and wage reports and adjustmentsThis subpart contains the rules of SSA about:
(a) Coverage under section 218 of the Act- (1) How a State enters into and modifies an agreement; and(2) What groups of employees a State can cover by agreement.(b) Contributions, wage reports, and adjustments-for wages paid prior to 1987-(1) How a State must identify covered employees and what records it must keep on those employees;(2) Periodic reviews of the source records kept on covered employees;(3) How and when a State must report wages and pay contributions;(4) What the State's liability for contributions is and how SSA figures the amount of those contributions;(5) What happens if a State fails to pay its contributions timely;(6) How errors in reports and contribution payments are corrected;(7) How overpayments of contributions are credited or refunded;(8) How assessments are made if contributions are underpaid; and(9) How a State can obtain administrative or judicial review of a decision on a credit, refund, or assessment.53 FR 32976, Aug. 29, 1988, as amended at 57 FR 59911, Dec. 17, 1992; 65 FR 16813 , Mar. 30, 2000