{"data":{"id":"us/31-cfr-203.9","jurisdiction":"us","citation":"31 CFR 203.9","heading":"Scope of the subpart.","body":"This subpart prescribes the rules that financial institutions must follow when they process electronic Federal tax payment transactions. A financial institution is not required to be designated as a TT\u0026L depositary in order to process electronic Federal tax payments. In addition, a financial institution does not become a TT\u0026L depositary by processing electronic Federal tax payments under this subpart and may not represent itself as a TT\u0026L depositary because it does so.","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 B—Electronic Federal Tax Payments"],"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":"5df57bdb0d9b1fe73da0d2a173c2a0f195b83f68064eca76346f35704f3493e2","source_id":"us-cfr","stale":true,"prev":"us/31-cfr-203.8","next":"us/31-cfr-203.10"},"notice":"GroundRules: Original legal text. Not legal advice."}