This subpart contains the rules of SSA about:

1. (a) Coverage under section 218 of the Act—

   1. (1) How a State enters into and modifies an agreement; and
   2. (2) What groups of employees a State can cover by agreement.

2. (b) Contributions, wage reports, and adjustments—for wages paid prior to 1987—

   1. (1) How a State must identify covered employees and what records it must keep on those employees;
   2. (2) Periodic reviews of the source records kept on covered employees;
   3. (3) How and when a State must report wages and pay contributions;
   4. (4) What the State's liability for contributions is and how SSA figures the amount of those contributions;
   5. (5) What happens if a State fails to pay its contributions timely;
   6. (6) How errors in reports and contribution payments are corrected;
   7. (7) How overpayments of contributions are credited or refunded;
   8. (8) How assessments are made if contributions are underpaid; and
   9. (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]