31 CFR § 203.19 - Sources of balances.

---
identifier: "/us/cfr/t31/s203.19"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "31 CFR § 203.19 - Sources of balances."
title_number: 31
title_name: "Money and Finance: Treasury"
section_number: "203.19"
section_name: "Sources of balances."
chapter_name: "FISCAL SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "BUREAU OF THE FISCAL SERVICE"
part_number: "203"
part_name: "PAYMENT OF FEDERAL TAXES AND THE TREASURY TAX AND LOAN PROGRAM"
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. 90,265-266, 332, 391, 1452(d), 1464(k), 1767, 1789a, 2013, 2122, and 3102; 26 U.S.C. 6302; 31 U.S.C. 321, 323, and 3301-3304."
regulatory_source: "72 FR 59181, Oct. 19, 2007, unless otherwise noted."
cfr_part: "203"
---


# 203.19 Sources of balances.

A financial institution must be a collector depositary that accepts term investments, an investor depositary, or a retainer depositary to participate in the investment program. Depositaries electing to participate in the investment program can receive Treasury's investments in obligations of the depositary from the following sources:

(a) FTDs that have been credited to the depositary's TIP main account balance pursuant to subpart C of this part;

(b) EFTPS ACH credit and debit transactions, Fedwire ® non-value transactions, and Fedwire ® value transfers pursuant to subpart B of this part;

(c) Direct investments, SDIs, dynamic investments, and term investments pursuant to subpart D of this part; and

(d) Other excess Treasury operating funds.