31 CFR § 215.5 - In general.

---
identifier: "/us/cfr/t31/s215.5"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "31 CFR § 215.5 - In general."
title_number: 31
title_name: "Money and Finance: Treasury"
section_number: "215.5"
section_name: "In general."
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"
---


# 215.5 In general.

This subpart is the text of the Withholding Agreement between the Secretary and the State, city or county. The terms used in this agreement are defined in § 215.2 of this part.

[42 FR 33731, July 1, 1977. Redesignated and amended at 71 FR 2150, Jan. 13, 2006]