Title 31

PART 203

Part 203 - Payment Of Federal Taxes And The Treasury Tax And Loan Program

PART 203 - PAYMENT OF FEDERAL TAXES AND THE TREASURY TAX AND LOAN PROGRAM 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:72 FR 59181, Oct. 19, 2007, unless otherwise noted.

• 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: 72 FR 59181, Oct. 19, 2007, unless otherwise noted.

31:2.1.1.1.3.1	SUBPART A	Subpart A - General Information
31:2.1.1.1.3.1.1.1	SECTION 203.1	203.1 Scope.
31:2.1.1.1.3.1.1.2	SECTION 203.2	203.2 Definitions.
31:2.1.1.1.3.1.1.3	SECTION 203.3	203.3 TT&L depositaries.
31:2.1.1.1.3.1.1.4	SECTION 203.4	203.4 Financial institution eligibility for designation as a TT&L depositary.
31:2.1.1.1.3.1.1.5	SECTION 203.5	203.5 Designation of financial institutions as TT&L depositaries.
31:2.1.1.1.3.1.1.6	SECTION 203.6	203.6 Obligations of TT&L depositaries.
31:2.1.1.1.3.1.1.7	SECTION 203.7	203.7 Termination of agreement or change of election or option.
31:2.1.1.1.3.1.1.8	SECTION 203.8	203.8 Application of part and procedural instructions.
31:2.1.1.1.3.2	SUBPART B	Subpart B - Electronic Federal Tax Payments
31:2.1.1.1.3.2.1.1	SECTION 203.9	203.9 Scope of the subpart.
31:2.1.1.1.3.2.1.2	SECTION 203.10	203.10 Electronic payment methods.
31:2.1.1.1.3.2.1.3	SECTION 203.11	203.11 Same-day reporting and payment mechanisms.
31:2.1.1.1.3.2.1.4	SECTION 203.12	203.12 EFTPS interest assessments.
31:2.1.1.1.3.2.1.5	SECTION 203.13	203.13 Appeal and dispute resolution.
31:2.1.1.1.3.3	SUBPART C	Subpart C - PATAX
31:2.1.1.1.3.3.1.1	SECTION 203.14	203.14 Scope of the subpart.
31:2.1.1.1.3.3.1.2	SECTION 203.15	203.15 Tax deposits using FTD coupons.
31:2.1.1.1.3.3.1.3	SECTION 203.16	203.16 Retainer and investor depositaries.
31:2.1.1.1.3.3.1.4	SECTION 203.17	203.17 Collector depositaries.
31:2.1.1.1.3.4	SUBPART D	Subpart D - Investment Program and Collateral Security Requirements for TT&L Depositaries
31:2.1.1.1.3.4.1.1	SECTION 203.18	203.18 Scope of the subpart.
31:2.1.1.1.3.4.1.2	SECTION 203.19	203.19 Sources of balances.
31:2.1.1.1.3.4.1.3	SECTION 203.20	203.20 Investment account requirements.
31:2.1.1.1.3.4.1.4	SECTION 203.21	203.21 Collateral security requirements.

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