31 CFR § 215.1 - Scope of part.

---
identifier: "/us/cfr/t31/s215.1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "31 CFR § 215.1 - Scope of part."
title_number: 31
title_name: "Money and Finance: Treasury"
section_number: "215.1"
section_name: "Scope of part."
chapter_name: "FISCAL SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "BUREAU OF THE FISCAL SERVICE"
part_number: "215"
part_name: "WITHHOLDING OF DISTRICT OF COLUMBIA, STATE, CITY AND COUNTY INCOME OR EMPLOYMENT TAXES BY FEDERAL AGENCIES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 5516, 5517, 5520; E.O. 11997, 42 FR 31759."
regulatory_source: "42 FR 33731, July 1, 1977, unless otherwise noted."
cfr_part: "215"
---


# 215.1 Scope of part.

This part relates to agreements between the Secretary of the Treasury and States (including the District of Columbia), cities or counties for withholding of State, city or county income or employment taxes from the compensation of civilian Federal employees, and for the withholding of State income taxes from the compensation of members of the Armed Forces. Subpart A contains general information and definitions. Subpart B prescribes the procedures to be followed in entering into an agreement for the withholding of State, city or county income or employment taxes. Subpart C is the Withholding Agreement which the Secretary will enter into with any State, city or county which qualifies to have the tax withheld.

[71 FR 2150, Jan. 13, 2006]