[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: 31CFR215.9]

[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. 215.9  Withholding certificates.

    Each agency may require employees or members of the Armed Forces 
under its jurisdiction to complete a withholding certificate in order to 
calculate the amount to be withheld. The agency shall use the 
withholding certificate which the State, city or county has prescribed. 
Where the State, city or county has not prescribed a certificate, the 
agency may use a certificate approved by the Department of the Treasury. 
The agency may rely on the information in the certificate. Copies of 
completed certificates shall be provided to the taxing authority by 
agencies upon request.