20 CFR Subpart M - Subpart M—Coverage of Employees of State and Local Governments
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What Groups of Employees May Be Covered (§§ 404.1205 - 404.1212)
- § 404.1205 Absolute coverage groups.
- § 404.1206 Retirement system coverage groups.
- § 404.1207 Divided retirement system coverage groups.
- § 404.1208 Ineligible employees.
- § 404.1209 Mandatorily excluded services.
- § 404.1210 Optionally excluded services.
- § 404.1211 Interstate instrumentalities.
- § 404.1212 Police officers and firefighters.
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How Coverage Under Agreements Is Obtained and Continues (§§ 404.1214 - 404.1219)
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How To Identify Covered Employees (§ 404.1220)
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What Records of Coverage Must Be Kept (§ 404.1225)
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Review of Compliance by State With Its Agreement (§§ 404.1230 - 404.1234)
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How To Report Wages and Contributions—for Wages Paid Prior to 1987 (§§ 404.1237 - 404.1251)
- § 404.1237 Wage reports and contribution returns—general—for wages paid prior to 1987.
- § 404.1239 Wage reports for employees performing services in more than one coverage group—for wages paid prior to 1987.
- § 404.1242 Back pay.
- § 404.1243 Use of reporting forms—for wages paid prior to 1987.
- § 404.1247 When to report wages—for wages paid prior to 1987.
- § 404.1249 When and where to make deposits of contributions and to file contribution returns and wage reports—for wages paid prior to 1987.
- § 404.1251 Final reports—for wages paid prior to 1987.
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What Is a State's Liability for Contributions—for Wages Paid Prior to 1987 (§§ 404.1255 - 404.1256)
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Figuring the Amount of the State's Contributions—for Wages Paid Prior to 1987 (§§ 404.1260 - 404.1263)
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If a State Fails To Make Timely Payments—for Wages Paid Prior to 1987 (§§ 404.1265 - 404.1267)
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How Errors in Reports and Contributions Are Adjusted—for Wages Paid Prior to 1987 (§§ 404.1270 - 404.1276)
- § 404.1270 Adjustments in general—for wages paid prior to 1987.
- § 404.1271 Adjustment of overpayment of contributions—for wages paid prior to 1987.
- § 404.1272 Refund or recomputation of overpayments which are not adjustable—for wages paid prior to 1987.
- § 404.1275 Adjustment of employee contributions—for wages paid prior to 1987.
- § 404.1276 Reports and payments erroneously made to Internal Revenue Service-transfer of funds—for wages paid prior to 1987.
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How Overpayments of Contributions Are Credited or Refunded—for Wages Paid Prior to 1987 (§§ 404.1280 - 404.1284)
- § 404.1280 Allowance of credits or refunds—for wages paid prior to 1987.
- § 404.1281 Credits or refunds for periods of time during which no liability exists—for wages paid prior to 1987.
- § 404.1282 Time limitations on credits or refunds—for wages paid prior to 1987.
- § 404.1283 Exceptions to the time limitations on credits or refunds—for wages paid prior to 1987.
- § 404.1284 Offsetting underpayments against overpayments—for wages paid prior to 1987.
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How Assessments for Underpayments of Contributions Are Made—for Wages Paid Prior to 1987 (§§ 404.1285 - 404.1289)
- § 404.1285 Assessments of amounts due—for wages paid prior to 1987.
- § 404.1286 Time limitations on assessments—for wages paid prior to 1987.
- § 404.1287 Exceptions to the time limitations on assessments—for wages paid prior to 1987.
- § 404.1289 Payment after expiration of time limitation for assessment—for wages paid prior to 1987.
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Secretary's Review of Decisions on Credits, Refunds, or Assessments—for Wages Paid Prior to 1987 (§§ 404.1290 - 404.1296)
- § 404.1290 Review of decisions by the Secretary—for wages paid prior to 1987.
- § 404.1291 Reconsideration—for wages paid prior to 1987.
- § 404.1292 How to request review—for wages paid prior to 1987.
- § 404.1293 Time for filing request for review—for wages paid prior to 1987.
- § 404.1294 Notification to State after reconsideration—for wages paid prior to 1987.
- § 404.1295 Commissioner's review—for wages paid prior to 1987.
- § 404.1296 Commissioner's notification to the State—for wages paid prior to 1987.
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How a State May Seek Court Review of Commissioner's Decision—for Wages Paid Prior to 1987 (§§ 404.1297 - 404.1299)
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:
53 FR 32976, Aug. 29, 1988, unless otherwise noted.