[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: 31CFR215.12]

[Page 65]
 
                  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. 215.12  Miscellaneous provisions.

    Nothing in this agreement shall be deemed:
    (a) To require collection by agencies of the United States of 
delinquent tax liabilities of Federal employees or members of the Armed 
Forces, or
    (b) To consent to the application of any provision of law of the 
State, city or county which has the effect of:
    (1) Imposing more burdensome requirements upon the United States 
than it imposes on other employers, or
    (2) Subjecting the United States or any of its officers or employees 
to any penalty or liability, or
    (c) To consent to procedures for withholding, filing of returns, and 
payment of the withheld taxes to a State, city or county that do not 
conform to the usual fiscal practices of agencies, or
    (d) To permit withholding of a city or county tax from the pay of a 
Federal employee who is not a resident of, or whose regular place of 
Federal employment is not within, the State in which the city or county 
is located, unless the employee consents to the withholding, or
    (e) To permit the withholding of city or county income or employment 
taxes from the pay of members of the Armed Forces of the United States, 
or
    (f) To allow agencies to accept compensation from a State, city or 
county for services performed in withholding of State or city or county 
income or employment taxes.

(Pub. L. 95-365, 92 Stat. 599 (5 U.S.C. 5520))

[42 FR 33731, July 1, 1977, as amended at 44 FR 4670, Jan. 23, 1979]