CFR›Title 31›Subtitle B›Chapter II›Part 321›Subpart B ContainsSections 321.2–321.5CorpusDaily eCFRDisplayed edition2026-04-28Last updated2026-04-28 Subpart B—Procedures for Qualification Sections 321.2 § 321.2 Eligible organizations. 321.3 § 321.3 Procedure for qualifying and serving as paying agent. 321.4 § 321.4 Paying agents previously qualified. 321.5 § 321.5 Termination of qualification. Previous Appendix to Part 321 Appendix to Part 321—Appendix to Department of the Treasury Circular No. 750, Fourth Revision Next C Subpart C—Scope of Authority