{"data":{"id":"us/31-cfr-203.8","jurisdiction":"us","citation":"31 CFR 203.8","heading":"Application of part and procedural instructions.","body":"The terms of this part and the procedural instructions issued pursuant to this part will be binding on financial institutions that process Federal tax payments or maintain a TT\u0026L account, TIP main account balance, SDI account balance, or a TIO account balance under this part. By accepting or originating Federal tax payments, the financial institution agrees to be bound by this part and by procedural instructions issued pursuant to this part.","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":"4f05ad353301e38997bdb594ec5d4503dad8457a554b7178a70b1b719efb7f4e","source_id":"us-cfr","stale":true,"prev":"us/31-cfr-203.7","next":"us/31-cfr-203.9"},"notice":"GroundRules: Original legal text. Not legal advice."}