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

• General

  • SECTION § 404.1200 - General.
  • SECTION § 404.1201 - Scope of this subpart regarding coverage and wage reports and adjustments.
  • SECTION § 404.1202 - Definitions.
  • SECTION § 404.1203 - Evidence—for wages paid prior to 1987.
  • SECTION § 404.1204 - Designating officials to act on behalf of the State.

• What Groups of Employees May Be Covered

  • SECTION § 404.1205 - Absolute coverage groups.
  • SECTION § 404.1206 - Retirement system coverage groups.
  • SECTION § 404.1207 - Divided retirement system coverage groups.
  • SECTION § 404.1208 - Ineligible employees.
  • SECTION § 404.1209 - Mandatorily excluded services.
  • SECTION § 404.1210 - Optionally excluded services.
  • SECTION § 404.1211 - Interstate instrumentalities.
  • SECTION § 404.1212 - Police officers and firefighters.

• How Coverage Under Agreements Is Obtained and Continues

  • SECTION § 404.1214 - Agreement for coverage.
  • SECTION § 404.1215 - Modification of agreement.
  • SECTION § 404.1216 - Modification of agreement to correct an error.
  • SECTION § 404.1217 - Continuation of coverage.
  • SECTION § 404.1218 - Resumption of coverage.
  • SECTION § 404.1219 - Dissolution of political subdivision.

• How To Identify Covered Employees

  • SECTION § 404.1220 - Identification numbers.

• What Records of Coverage Must Be Kept

  • SECTION § 404.1225 - Records—for wages paid prior to 1987.

• Review of Compliance by State With Its Agreement

  • SECTION § 404.1230 - Onsite review program.
  • SECTION § 404.1231 - Scope of review.
  • SECTION § 404.1232 - Conduct of review.
  • SECTION § 404.1234 - Reports of review's findings.

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

  • SECTION § 404.1237 - Wage reports and contribution returns—general—for wages paid prior to 1987.
  • SECTION § 404.1239 - Wage reports for employees performing services in more than one coverage group—for wages paid prior to 1987.
  • SECTION § 404.1242 -
  • SECTION § 404.1243 - Use of reporting forms—for wages paid prior to 1987.
  • SECTION § 404.1247 - When to report wages—for wages paid prior to 1987.
  • SECTION § 404.1249 - When and where to make deposits of contributions and to file contribution returns and wage reports—for wages paid prior to 1987.
  • SECTION § 404.1251 - Final reports—for wages paid prior to 1987.

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

  • SECTION § 404.1255 - State's liability for contributions—for wages paid prior to 1987.
  • SECTION § 404.1256 - Limitation on State's liability for contributions for multiple employment situations—for wages paid prior to 1987.

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

  • SECTION § 404.1260 - Amount of contributions—for wages paid prior to 1987.
  • SECTION § 404.1262 - Manner of payment of contributions by State—for wages paid prior to 1987.
  • SECTION § 404.1263 - When fractional part of a cent may be disregarded—for wages paid prior to 1987.

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

  • SECTION § 404.1265 - Addition of interest to contributions—for wages paid prior to 1987.
  • SECTION § 404.1267 - Failure to make timely payments—for wages paid prior to 1987.

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

  • SECTION § 404.1270 - Adjustments in general—for wages paid prior to 1987.
  • SECTION § 404.1271 - Adjustment of overpayment of contributions—for wages paid prior to 1987.
  • SECTION § 404.1272 - Refund or recomputation of overpayments which are not adjustable—for wages paid prior to 1987.
  • SECTION § 404.1275 - Adjustment of employee contributions—for wages paid prior to 1987.
  • SECTION § 404.1276 - Reports and payments erroneously made to Internal Revenue Service-transfer of funds—for wages paid prior to 1987.

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

  • SECTION § 404.1280 - Allowance of credits or refunds—for wages paid prior to 1987.
  • SECTION § 404.1281 - Credits or refunds for periods of time during which no liability exists—for wages paid prior to 1987.
  • SECTION § 404.1282 - Time limitations on credits or refunds—for wages paid prior to 1987.
  • SECTION § 404.1283 - Exceptions to the time limitations on credits or refunds—for wages paid prior to 1987.
  • SECTION § 404.1284 - Offsetting underpayments against overpayments—for wages paid prior to 1987.

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

  • SECTION § 404.1285 - Assessments of amounts due—for wages paid prior to 1987.
  • SECTION § 404.1286 - Time limitations on assessments—for wages paid prior to 1987.
  • SECTION § 404.1287 - Exceptions to the time limitations on assessments—for wages paid prior to 1987.
  • SECTION § 404.1289 - Payment after expiration of time limitation for assessment—for wages paid prior to 1987.

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

  • SECTION § 404.1290 - Review of decisions by the Secretary—for wages paid prior to 1987.
  • SECTION § 404.1291 - Reconsideration—for wages paid prior to 1987.
  • SECTION § 404.1292 - How to request review—for wages paid prior to 1987.
  • SECTION § 404.1293 - Time for filing request for review—for wages paid prior to 1987.
  • SECTION § 404.1294 - Notification to State after reconsideration—for wages paid prior to 1987.
  • SECTION § 404.1295 - Commissioner's review—for wages paid prior to 1987.
  • SECTION § 404.1296 - Commissioner's notification to the State—for wages paid prior to 1987.

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

  • SECTION § 404.1297 - Review by court—for wages paid prior to 1987.
  • SECTION § 404.1298 - Time for filing civil action—for wages paid prior to 1987.
  • SECTION § 404.1299 - Final judgments—for wages paid prior to 1987.