Section 24-1-207 - Contributions - State employees(a) Every employee of the state whose service is covered by a Section 218 agreement entered into under § 24-1-204 shall be required to pay contributions for the period of the coverage with respect to wages as defined in § 24-1-202, equal to the amount of tax levied under the Social Security Act, 42 U.S.C. § 301 et seq. This liability shall arise in consideration of the employee's retention in the service of the state, or his or her entry upon such service.(b) The contributions imposed by this section shall be collected by deducting the amount of the contributions from wages as and when paid, but failure to make the deduction shall not relieve the employee from liability for his or her contributions.(c) If more or less than the correct amount of the contributions imposed by this section is paid or deducted with respect to any remuneration, proper adjustments, or a refund if an adjustment is impracticable, shall be made without interest in such manner and at such times as the Arkansas Public Employees' Retirement System shall prescribe.Acts 1951, No. 248, § 4; A.S.A. 1947, § 12-2404; Acts 2005, No. 100, § 1.