{"data":{"id":"us/31-cfr-203.1","jurisdiction":"us","citation":"31 CFR 203.1","heading":"Scope.","body":"The regulations in this part govern the processing by financial institutions of electronic and paper-based deposits and payments of Federal taxes; the operation of the Treasury Tax and Loan (TT\u0026L) program; the designation of TT\u0026L depositaries; and the operation of the investment program. A financial institution may participate in the TT\u0026L program by participating in the investment program or by accepting Federal tax payments, or both. A financial institution that accepts Federal tax payments may do so through the paper tax system (PATAX), or Electronic Federal Tax Payment System (EFTPS), or both. However, a financial institution is not designated as a TT\u0026L depositary if it only processes EFTPS payments.","path":["Title 31—Money and Finance: Treasury","Subtitle B—Regulations Relating to Money and Finance","CHAPTER II—FISCAL SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—BUREAU OF THE FISCAL SERVICE","PART 203—PAYMENT OF FEDERAL TAXES AND THE TREASURY TAX AND LOAN PROGRAM","Subpart A—General Information"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-31.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:25Z","sha256":"245f5024f412c83e6086eba32130b6e58e809028fd4ffd79ad7ef7af63a749e7","source_id":"us-cfr","stale":true,"prev":"us/31-cfr-202.7","next":"us/31-cfr-203.2"},"notice":"GroundRules: Original legal text. Not legal advice."}