How Assessments for Underpayments of Contributions Are Made—for Wages Paid Prior to 1987

How A State May Seek Court Review of Commissioner'S Decision - For Wages Paid Prior to 1987

§ 404.1297 - Review by court - for wages paid prior to 1987.

§ 404.1298 - Time for filing civil action - for wages paid prior to 1987.

§ 404.1299 - Final judgments - for wages paid prior to 1987.

How a State May Seek Court Review of Commissioner's Decision—for Wages Paid Prior to 1987

What Records of Coverage Must Be Kept

§ 404.1225 - Records - for wages paid prior to 1987.

Figuring the Amount of the State'S Contributions - For Wages Paid Prior to 1987

§ 404.1260 - Amount of contributions - for wages paid prior to 1987.

§ 404.1262 - Manner of payment of contributions by State - for wages paid prior to 1987.

§ 404.1263 - When fractional part of a cent may be disregarded - for wages paid prior to 1987.

How Errors IN Reports and Contributions Are Adjusted - For Wages Paid Prior to 1987

§ 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.

How Errors in Reports and Contributions Are Adjusted—for Wages Paid Prior to 1987

Review of Compliance by State With Its Agreement

§ 404.1230 - Onsite review program.

§ 404.1231 - Scope of review.

§ 404.1232 - Conduct of review.

§ 404.1234 - Reports of review's findings.

How Assessments for Underpayments of Contributions Are Made - For Wages Paid Prior to 1987

§ 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.

How Overpayments of Contributions Are Credited or Refunded - For Wages Paid Prior to 1987

§ 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.

How to Identify Covered Employees

§ 404.1220 - Identification numbers.

What IS A State'S Liability for Contributions - For Wages Paid Prior to 1987

§ 404.1255 - State's liability for contributions - for wages paid prior to 1987.

§ 404.1256 - Limitation on State's liability for contributions for multiple employment situations - for wages paid prior to 1987.

IF A State Fails to Make Timely Payments - For Wages Paid Prior to 1987

§ 404.1265 - Addition of interest to contributions - for wages paid prior to 1987.

§ 404.1267 - Failure to make timely payments - for wages paid prior to 1987.

If a State Fails To Make Timely Payments—for Wages Paid Prior to 1987

Secretary's Review of Decisions on Credits, Refunds, or Assessments—for Wages Paid Prior to 1987

What Is a State's Liability for Contributions—for Wages Paid Prior to 1987

How Coverage Under Agreements Is Obtained and Continues

§ 404.1214 - Agreement for coverage.

§ 404.1215 - Modification of agreement.

§ 404.1216 - Modification of agreement to correct an error.

§ 404.1217 - Continuation of coverage.

§ 404.1218 - Resumption of coverage.

§ 404.1219 - Dissolution of political subdivision.

How To Report Wages and Contributions—for Wages Paid Prior to 1987

General

§ 404.1200 - General.

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

§ 404.1202 - Definitions.

§ 404.1203 - Evidence - for wages paid prior to 1987.

§ 404.1204 - Designating officials to act on behalf of the State.

Figuring the Amount of the State's Contributions—for Wages Paid Prior to 1987

How to Report Wages and Contributions - For Wages Paid Prior to 1987

§ 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.

How Overpayments of Contributions Are Credited or Refunded—for Wages Paid Prior to 1987

Secretary'S Review of Decisions on Credits, Refunds, or Assessments - For Wages Paid Prior to 1987

§ 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.

What Groups of Employees May Be Covered

§ 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.