Title 20

PART 404 SUBPART M

Subpart M - Coverage of Employees of State and Local Governments 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.

• Authority:
• Source:

20:2.0.1.1.5.13.160	SUBJGRP 160	General
20:2.0.1.1.5.13.160.1	SECTION 404.1200	404.1200 General.
20:2.0.1.1.5.13.160.2	SECTION 404.1201	404.1201 Scope of this subpart regarding coverage and wage reports and adjustments.
20:2.0.1.1.5.13.160.3	SECTION 404.1202	404.1202 Definitions.
20:2.0.1.1.5.13.160.4	SECTION 404.1203	404.1203 Evidence - for wages paid prior to 1987.
20:2.0.1.1.5.13.160.5	SECTION 404.1204	404.1204 Designating officials to act on behalf of the State.
20:2.0.1.1.5.13.161	SUBJGRP 161	What Groups of Employees May Be Covered
20:2.0.1.1.5.13.161.6	SECTION 404.1205	404.1205 Absolute coverage groups.
20:2.0.1.1.5.13.161.7	SECTION 404.1206	404.1206 Retirement system coverage groups.
20:2.0.1.1.5.13.161.8	SECTION 404.1207	404.1207 Divided retirement system coverage groups.
20:2.0.1.1.5.13.161.9	SECTION 404.1208	404.1208 Ineligible employees.
20:2.0.1.1.5.13.161.10	SECTION 404.1209	404.1209 Mandatorily excluded services.
20:2.0.1.1.5.13.161.11	SECTION 404.1210	404.1210 Optionally excluded services.
20:2.0.1.1.5.13.161.12	SECTION 404.1211	404.1211 Interstate instrumentalities.
20:2.0.1.1.5.13.161.13	SECTION 404.1212	404.1212 Police officers and firefighters.
20:2.0.1.1.5.13.162	SUBJGRP 162	How Coverage Under Agreements Is Obtained and Continues
20:2.0.1.1.5.13.162.14	SECTION 404.1214	404.1214 Agreement for coverage.
20:2.0.1.1.5.13.162.15	SECTION 404.1215	404.1215 Modification of agreement.
20:2.0.1.1.5.13.162.16	SECTION 404.1216	404.1216 Modification of agreement to correct an error.
20:2.0.1.1.5.13.162.17	SECTION 404.1217	404.1217 Continuation of coverage.
20:2.0.1.1.5.13.162.18	SECTION 404.1218	404.1218 Resumption of coverage.
20:2.0.1.1.5.13.162.19	SECTION 404.1219	404.1219 Dissolution of political subdivision.
20:2.0.1.1.5.13.163	SUBJGRP 163	How To Identify Covered Employees
20:2.0.1.1.5.13.163.20	SECTION 404.1220	404.1220 Identification numbers.
20:2.0.1.1.5.13.164	SUBJGRP 164	What Records of Coverage Must Be Kept
20:2.0.1.1.5.13.164.21	SECTION 404.1225	404.1225 Records - for wages paid prior to 1987.
20:2.0.1.1.5.13.165	SUBJGRP 165	Review of Compliance by State With Its Agreement
20:2.0.1.1.5.13.165.22	SECTION 404.1230	404.1230 Onsite review program.
20:2.0.1.1.5.13.165.23	SECTION 404.1231	404.1231 Scope of review.
20:2.0.1.1.5.13.165.24	SECTION 404.1232	404.1232 Conduct of review.
20:2.0.1.1.5.13.165.25	SECTION 404.1234	404.1234 Reports of review's findings.
20:2.0.1.1.5.13.166	SUBJGRP 166	How To Report Wages and Contributions - for Wages Paid Prior to 1987
20:2.0.1.1.5.13.166.26	SECTION 404.1237	404.1237 Wage reports and contribution returns - general - for wages paid prior to 1987.
20:2.0.1.1.5.13.166.27	SECTION 404.1239	404.1239 Wage reports for employees performing services in more than one coverage group - for wages paid prior to 1987.
20:2.0.1.1.5.13.166.28	SECTION 404.1242	404.1242 Back pay.
20:2.0.1.1.5.13.166.29	SECTION 404.1243	404.1243 Use of reporting forms - for wages paid prior to 1987.
20:2.0.1.1.5.13.166.30	SECTION 404.1247	404.1247 When to report wages - for wages paid prior to 1987.
20:2.0.1.1.5.13.166.31	SECTION 404.1249	404.1249 When and where to make deposits of contributions and to file contribution returns and wage reports - for wages paid prior to 1987.
20:2.0.1.1.5.13.166.32	SECTION 404.1251	404.1251 Final reports - for wages paid prior to 1987.
20:2.0.1.1.5.13.167	SUBJGRP 167	What Is a State's Liability for Contributions - for Wages Paid Prior to 1987
20:2.0.1.1.5.13.167.33	SECTION 404.1255	404.1255 State's liability for contributions - for wages paid prior to 1987.
20:2.0.1.1.5.13.167.34	SECTION 404.1256	404.1256 Limitation on State's liability for contributions for multiple employment situations - for wages paid prior to 1987.
20:2.0.1.1.5.13.168	SUBJGRP 168	Figuring the Amount of the State's Contributions - for Wages Paid Prior to 1987
20:2.0.1.1.5.13.168.35	SECTION 404.1260	404.1260 Amount of contributions - for wages paid prior to 1987.
20:2.0.1.1.5.13.168.36	SECTION 404.1262	404.1262 Manner of payment of contributions by State - for wages paid prior to 1987.
20:2.0.1.1.5.13.168.37	SECTION 404.1263	404.1263 When fractional part of a cent may be disregarded - for wages paid prior to 1987.
20:2.0.1.1.5.13.169	SUBJGRP 169	If a State Fails To Make Timely Payments - for Wages Paid Prior to 1987
20:2.0.1.1.5.13.169.38	SECTION 404.1265	404.1265 Addition of interest to contributions - for wages paid prior to 1987.
20:2.0.1.1.5.13.169.39	SECTION 404.1267	404.1267 Failure to make timely payments - for wages paid prior to 1987.
20:2.0.1.1.5.13.170	SUBJGRP 170	How Errors in Reports and Contributions Are Adjusted - for Wages Paid Prior to 1987
20:2.0.1.1.5.13.170.40	SECTION 404.1270	404.1270 Adjustments in general - for wages paid prior to 1987.
20:2.0.1.1.5.13.170.41	SECTION 404.1271	404.1271 Adjustment of overpayment of contributions - for wages paid prior to 1987.
20:2.0.1.1.5.13.170.42	SECTION 404.1272	404.1272 Refund or recomputation of overpayments which are not adjustable - for wages paid prior to 1987.
20:2.0.1.1.5.13.170.43	SECTION 404.1275	404.1275 Adjustment of employee contributions - for wages paid prior to 1987.
20:2.0.1.1.5.13.170.44	SECTION 404.1276	404.1276 Reports and payments erroneously made to Internal Revenue Service-transfer of funds - for wages paid prior to 1987.
20:2.0.1.1.5.13.171	SUBJGRP 171	How Overpayments of Contributions Are Credited or Refunded - for Wages Paid Prior to 1987
20:2.0.1.1.5.13.171.45	SECTION 404.1280	404.1280 Allowance of credits or refunds - for wages paid prior to 1987.
20:2.0.1.1.5.13.171.46	SECTION 404.1281	404.1281 Credits or refunds for periods of time during which no liability exists - for wages paid prior to 1987.
20:2.0.1.1.5.13.171.47	SECTION 404.1282	404.1282 Time limitations on credits or refunds - for wages paid prior to 1987.
20:2.0.1.1.5.13.171.48	SECTION 404.1283	404.1283 Exceptions to the time limitations on credits or refunds - for wages paid prior to 1987.
20:2.0.1.1.5.13.171.49	SECTION 404.1284	404.1284 Offsetting underpayments against overpayments - for wages paid prior to 1987.
20:2.0.1.1.5.13.172	SUBJGRP 172	How Assessments for Underpayments of Contributions Are Made - for Wages Paid Prior to 1987
20:2.0.1.1.5.13.172.50	SECTION 404.1285	404.1285 Assessments of amounts due - for wages paid prior to 1987.
20:2.0.1.1.5.13.172.51	SECTION 404.1286	404.1286 Time limitations on assessments - for wages paid prior to 1987.
20:2.0.1.1.5.13.172.52	SECTION 404.1287	404.1287 Exceptions to the time limitations on assessments - for wages paid prior to 1987.
20:2.0.1.1.5.13.172.53	SECTION 404.1289	404.1289 Payment after expiration of time limitation for assessment - for wages paid prior to 1987.
20:2.0.1.1.5.13.173	SUBJGRP 173	Secretary's Review of Decisions on Credits, Refunds, or Assessments - for Wages Paid Prior to 1987
20:2.0.1.1.5.13.173.54	SECTION 404.1290	404.1290 Review of decisions by the Secretary - for wages paid prior to 1987.
20:2.0.1.1.5.13.173.55	SECTION 404.1291	404.1291 Reconsideration - for wages paid prior to 1987.
20:2.0.1.1.5.13.173.56	SECTION 404.1292	404.1292 How to request review - for wages paid prior to 1987.
20:2.0.1.1.5.13.173.57	SECTION 404.1293	404.1293 Time for filing request for review - for wages paid prior to 1987.
20:2.0.1.1.5.13.173.58	SECTION 404.1294	404.1294 Notification to State after reconsideration - for wages paid prior to 1987.
20:2.0.1.1.5.13.173.59	SECTION 404.1295	404.1295 Commissioner's review - for wages paid prior to 1987.
20:2.0.1.1.5.13.173.60	SECTION 404.1296	404.1296 Commissioner's notification to the State - for wages paid prior to 1987.
20:2.0.1.1.5.13.174	SUBJGRP 174	How a State May Seek Court Review of Commissioner's Decision - for Wages Paid Prior to 1987
20:2.0.1.1.5.13.174.61	SECTION 404.1297	404.1297 Review by court - for wages paid prior to 1987.
20:2.0.1.1.5.13.174.62	SECTION 404.1298	404.1298 Time for filing civil action - for wages paid prior to 1987.
20:2.0.1.1.5.13.174.63	SECTION 404.1299	404.1299 Final judgments - for wages paid prior to 1987.

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