§ 134. Contributions by state employees. 1. Every employee of the
state, whose services are covered by the agreement with the federal
secretary entered into pursuant to section one hundred thirty-three of
this chapter, shall be required to pay into the contribution fund for
the period of such coverage contributions, with respect to wages, equal
to the tax which would be imposed by section thirty-one hundred one of
the federal insurance contributions act, if such services constituted
employment within the meaning of that act.

2. The comptroller or other appropriate officer or body is hereby
authorized and directed to deduct and collect from the wages paid to
each employee of the state, as and when paid, the contribution imposed
by this section. Amounts so deducted and collected shall be deposited in
and credited to the contribution fund. Failure to deduct and collect any
such contribution shall not relieve the employee from liability
therefor.

3. If the correct amount of the contribution imposed by this section
is not paid or deducted and collected with respect to any wages
received, proper adjustments, or refund without interest if adjustment
is impracticable, shall be made, in such manner and at such times as may
be prescribed in the regulations of the director.