Ch. 1
1992 LAWS OF MARYLAND
16-403.1.
(b) The Maryland State Retirement Agency may at any time examine the records
of public junior or community colleges to determine whether the State's payments for
[Social Security taxes and] retirement contributions for employees of the public junior or
community colleges are in accordance with the provisions of Article 73B of the Code
[and this article].
(c) (1) (i) If an examination of the records of a public junior or community
college shows that the State has paid more than is required under [this article and]
Article 73B of the Code, within 30 days after the date of the notice to the junior or
community college of the State overpayment, the junior or community college may appeal
the notice of State overpayment to the Secretary of Budget and Fiscal Planning who shall
appoint a hearing examiner.
23-403.
[(c) For fiscal year 1987, and each fiscal year thereafter, the employer social
security contributions paid by the State for any eligible position in a county public library
system may not exceed 7.15 percent of that part of the salary paid which is included within
the social security wage base as defined in federal law.
(d) For the purposes of this section, the Maryland State Retirement Agency shall
adopt regulations that define "eligible position".]
(C) ANY EMPLOYER SOCIAL SECURITY CONTRIBUTIONS REQUIRED
BY FEDERAL LAW FOR ANY EMPLOYEE IN A COUNTY PUBLIC LIBRARY
SYSTEM SHALL REMAIN THE OBLIGATION OF THE EMPLOYER.
23-403.1.
(b) The Maryland State Retirement Agency may at any time examine the records
of public libraries to determine whether the State's payments for [Social Security taxes
and] retirement contributions for employees of the public libraries are in accordance
with the provisions of Article 73B of the Code [and this article],
(c) (1) (i) If an examination of the records of a public library shows that the
State has paid more than is required under [this article and] Article 73B of the Code,
within 30 days after the date of the notice to the library of the State overpayment, the
public library may appeal the notice of State overpayment to the Secretary of Budget and
Fiscal Planning who shall appoint a hearing examiner.
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