[Code of Federal Regulations]
[Title 31, Volume 2]
[Revised as of July 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 31CFR203.1]

[Page 11-12]
 
                  TITLE 31--MONEY AND FINANCE: TREASURY
 
         CHAPTER II--FISCAL SERVICE, DEPARTMENT OF THE TREASURY
 
PART 203_PAYMENT OF FEDERAL TAXES AND THE TREASURY TAX AND LOAN PROGRAM
--Table of Contents
 
                      Subpart A_General Information
 
Sec. 203.1  Scope.




                      Subpart A_General Information

Sec.
203.1 Scope.
203.2 Definitions.
203.3 Financial institution eligibility for designation as a Treasury 
          Tax and Loan depositary.
203.4 Designation of financial institutions as Treasury Tax and Loan 
          depositaries.
203.5 Obligations of the depositary.
203.6 Compensation for services.
203.7 Termination of agreement or change of election or option.
203.8 Application of part and procedural instructions.

                Subpart B_Electronic Federal Tax Payments

203.9 Scope of the subpart.

[[Page 12]]

203.10 Enrollment.
203.11 Electronic payment methods.
203.12 Future-day reporting and payment mechanisms.
203.13 Same-day reporting and payment mechanisms.
203.14 Electronic Federal Tax Payment System interest assessments.
203.15 Prohibited debits through the Automated Clearing House.
203.16 Appeal and dispute resolution.

                     Subpart C_Federal Tax Deposits.

203.17 Scope of the subpart.
203.18 Tax deposits using Federal Tax Deposit coupons.
203.19 Note option.
203.20 Remittance option.

 Subpart D_Investment Program and Collateral Security Requirements for 
                   Treasury Tax and Loan Depositaries

203.21 Scope of the subpart.
203.22 Sources of balances.
203.23 Note balance.
203.24 Collateral security requirements.

    Authority: 12 U.S.C. 90, 265-266, 332, 391, 1452(d), 1464(k), 1767, 
1789a, 2013, 2122, and 3102; 26 U.S.C. 6302; 31 U.S.C. 321, 323 and 
3301-3304.

    Source: 63 FR 5650, Feb. 3, 1998, unless otherwise noted.



    The regulations in this part govern the processing of Federal tax 
payments by financial institutions and the Federal Reserve Banks (FRB) 
using electronic payment or paper methods; the designation of Treasury 
Tax and Loan (TT&L) depositaries; and the operation of the Department of 
the Treasury's (Treasury) investment program.