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Code of Federal Regulations (Last Updated: April 5, 2024) |
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Title 31 - Money and Finance: Treasury |
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Subtitle B - Regulations Relating to Money and Finance |
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Chapter II - Fiscal Service, Department of the Treasury |
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SubChapter A - Bureau of the Fiscal Service |
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Part 203 - Payment of Federal Taxes and the Treasury Tax and Loan Program |
| Subpart A - General Information |
| § 203.1 - Scope. |
| § 203.2 - Definitions. |
| § 203.3 - TT&L depositaries. |
| § 203.4 - Financial institution eligibility for designation as a TT&L depositary. |
| § 203.5 - Designation of financial institutions as TT&L depositaries. |
| § 203.6 - Obligations of TT&L depositaries. |
| § 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. |
| § 203.10 - Electronic payment methods. |
| § 203.11 - Same-day reporting and payment mechanisms. |
| § 203.12 - EFTPS interest assessments. |
| § 203.13 - Appeal and dispute resolution. |
| Subpart C - PATAX |
| § 203.14 - Scope of the subpart. |
| § 203.15 - Tax deposits using FTD coupons. |
| § 203.16 - Retainer and investor depositaries. |
| § 203.17 - Collector depositaries. |
| Subpart D - Investment Program and Collateral Security Requirements for TT&L Depositaries |
| § 203.18 - Scope of the subpart. |
| § 203.19 - Sources of balances. |
| § 203.20 - Investment account requirements. |
| § 203.21 - Collateral security requirements. |
| § 203.22 - Sources of balances. |
| § 203.23 - Note balance. |
| § 203.24 - Collateral security requirements. |
| Subpart E - Miscellaneous Provisions |