[Code of Federal Regulations]
[Title 31, Volume 2]
[Revised as of July 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 31CFR215.10]

[Page 64]
 
                  TITLE 31--MONEY AND FINANCE: TREASURY
 
         CHAPTER II--FISCAL SERVICE, DEPARTMENT OF THE TREASURY
 
PART 215--WITHHOLDING OF DISTRICT OF COLUMBIA, STATE, CITY AND COUNTY INCOME OR EMPLOYMENT TAXES BY FEDERAL AGENCIES--Table of Contents
 
                      Subpart C--Standard Agreement
 
Sec. 215.10  Change of legal residence by members of the Armed Forces.

    (a) In determining the legal residence of a member of the Armed 
Forces for tax withholding purposes, the head of an agency at all times 
may rely on the agency's current records, which may include a 
certificate of legal residence. The form of the certificate of legal 
residence shall be approved by the Department of the Treasury. A change 
of legal residence of a member of the Armed Forces shall become 
effective for tax withholding purposes only after a member of the Armed 
Forces completes a certificate indicating a new legal residence and 
delivers it to the agency.
    (b) Heads of agencies shall notify the State of prior legal 
residence of the member of the Armed Forces involved on a monthly basis 
concerning the change of the member's legal residence. The notification 
shall include the name, social security number, current mailing address 
and the new legal residence of such member of the Armed Forces. The 
effective date of the change in legal residence shall also be included 
in the notification.