§ 138. Contributions by political subdivisions and employees thereof.\n1. Each political subdivision, the agreement of which has been approved,\nis hereby authorized and directed to pay into the contribution fund at\nsuch time or times as the director may prescribe in his regulations,\ncontributions with respect to wages of its employees covered thereunder\nequal to the amount of the taxes which would be imposed by sections\nthirty-one hundred one and thirty-one hundred eleven of the federal\ninsurance contributions act, if the services covered by the agreement\nconstituted employment within the meaning of that act.\n 2. Each political subdivision, the agreement of which has been\napproved, is hereby authorized and directed to deduct and collect from\nthe wages paid to each employee covered by its agreement contributions\nequal to the amount of the tax which would be imposed by section\nthirty-one hundred one of the federal insurance contributions act, if\nthe services covered by the agreement constituted employment within the\nmeaning of that act. Contributions so deducted and collected shall be\nheld in trust for payment to the contributions fund by the political\nsubdivision as required by subdivision one of this section. Failure to\ncollect or deduct such contributions shall not relieve the political\nsubdivisions or the employee of liability therefor.\n 3. If the correct amount shall not have been paid into the\ncontribution fund by any political subdivision, proper adjustments, or\nrefund without interest if the director shall determine that adjustment\nis impractical, shall be made.\n 4. If the correct amount shall not have been deducted and collected by\na political subdivision from the wages of an employee pursuant to this\narticle, proper adjustments, or refund without interest if adjustment is\ndetermined to be impractical, shall be made by such political\nsubdivision, in such manner and at such times as may be prescribed in\nthe regulations of the director.\n
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