20 CFR §404.1201

1. (a)Coverage under section 218 of the Act—
   1. (1)How a State enters into and modifies an agreement; and
   2. (2)What groups of employees a State can cover by agreement.
2. (b)Contributions, wage reports, and adjustments—for wages paid prior to 1987—
   1. (1)How a State must identify covered employees and what records it must keep on those employees;
   2. (2)Periodic reviews of the source records kept on covered employees;
   3. (3)How and when a State must report wages and pay contributions;
   4. (4)What the State's liability for contributions is and how SSA figures the amount of those contributions;
   5. (5)What happens if a State fails to pay its contributions timely;
   6. (6)How errors in reports and contribution payments are corrected;
   7. (7)How overpayments of contributions are credited or refunded;
   8. (8)How assessments are made if contributions are underpaid; and
   9. (9)How a State can obtain administrative or judicial review of a decision on a credit, refund, or assessment.