§ 404.1201 Scope of this subpart regarding coverage and wage reports and adjustments.

This 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.