[Code of Federal Regulations] [Title 32, Volume 1] [Revised as of January 1, 2008] From the U.S. Government Printing Office via GPO Access [CITE: 32CFR78.1] [Page 408-409] TITLE 32--NATIONAL DEFENSE CHAPTER I--OFFICE OF THE SECRETARY OF DEFENSE PART 78_VOLUNTARY STATE TAX WITHHOLDING FROM RETIRED PAY--Table of Contents Sec. 78.1 Purpose. Sec. 78.1 Purpose. 78.2 Applicability and scope. 78.3 Definitions. 78.4 Policy. 78.5 Procedures. 78.6 Responsibilities. 78.7 Standard agreement. Authority: 10 U.S.C. 1045. Source: 50 FR 47220, Nov. 15, 1985, unless otherwise noted. [[Page 409]] Under 10 U.S.C. 1045, this part provides implementing guidance for voluntary State tax withholding from the retired pay of uniformed Service members. The policy and procedures for this part are also located in the DoD Financial Management Regulation (``DoDFMR''), Volume 7B, Chapter 26, ``State and Local Taxes'' (DoD 7000.14-R). [50 FR 47220, Nov. 15, 1985, as amended at 71 FR 40657, July 18, 2006]