12 CFR § 327.30 - Purpose and scope.

---
identifier: "/us/cfr/t12/s327.30"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "12 CFR § 327.30 - Purpose and scope."
title_number: 12
title_name: "Banks and Banking"
section_number: "327.30"
section_name: "Purpose and scope."
chapter_name: "FEDERAL DEPOSIT INSURANCE CORPORATION"
subchapter_number: "B"
subchapter_name: "REGULATIONS AND STATEMENTS OF GENERAL POLICY"
part_number: "327"
part_name: "ASSESSMENTS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "12 U.S.C. 1813, 1815, 1817-19, 1821, 1823."
regulatory_source: "54 FR 51374, Dec. 15, 1989, unless otherwise noted."
cfr_part: "327"
---


# 327.30 Purpose and scope.

(a) *Scope.* This subpart B of part 327 implements the one-time assessment credit required by section 7(e)(3) of the Federal Deposit Insurance Act, 12 U.S.C. 1817(e)(3) and applies to insured depository institutions.

(b) *Purpose.* This subpart B of part 327 sets forth the rules for:

(1) Determination of the aggregate amount of the one-time credit;

(2) Identification of eligible insured depository institutions;

(3) Determination of the amount of each eligible institution's December 31, 1996 assessment base ratio and one-time credit;

(4) Transferability of credit amounts among insured depository institutions;

(5) Application of such credit amounts against assessments; and

(6) An institution's request for review of the FDIC's determination of a credit amount.