SUBPART M—Coverage of Employees of State and Local Governments (§404.1200 to §404.1299)
- 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.
- 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.
- 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.
- 404.1220—Identification numbers.
- 404.1225—Records—for wages paid prior to 1987.
- 404.1230—Onsite review program.
- 404.1231—Scope of review.
- 404.1232—Conduct of review.
- 404.1234—Reports of review's findings.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.