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.