The following words and terms, when used in this chapter, have the following meanings, unless the context clearly indicates otherwise:
Act-The act of January 5, 1952 (P. L. (1951) 662, No. 491) (65 P. S. §§ 201-209).
Bureau-The Bureau of Social Security for Public Employes of the Department of Labor and Industry.
Date of issue-The date upon which any action is taken as specifically indicated on the document evidencing such action.
Department-The Department of Labor and Industry of the Commonwealth.
Mathematical error-A mistake in computation of an amount or amount due made by way of improper addition, subtraction, multiplication, or division on any report required by the Bureau where no dispute as to coverage, liability, inclusion or exclusion, or other substantive dispute exists.
Overdue amounts-Contributions not paid by a political subdivision or instrumentality when due as prescribed in the act or this chapter, or both, plus interest as added by the act or this chapter, or both, including references such as amounts which are overdue.
34 Pa. Code § 71.1
The provisions of this §71.1 issued under act of January 5, 1952 (P. L. (1951) 662, No. 491) (65 P. S. §§ 201-209).