Section 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.