31 CFR § 515.326 - Custody of safe deposit boxes.

---
identifier: "/us/cfr/t31/s515.326"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "31 CFR § 515.326 - Custody of safe deposit boxes."
title_number: 31
title_name: "Money and Finance: Treasury"
section_number: "515.326"
section_name: "Custody of safe deposit boxes."
chapter_name: "OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY"
part_number: "515"
part_name: "CUBAN ASSETS CONTROL REGULATIONS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "22 U.S.C. 2370(a), 6001-6010, 7201-7211; 31 U.S.C. 321(b); 50 U.S.C. 4301-4341; Pub. L. 101-410, 104 Stat. 890 (28 U.S.C. 2461 note); 22 U.S.C. 6021-6091; Pub. L. 105-277, 112 Stat. 2681; Pub. L. 111-8, 123 Stat. 524; Pub. L. 111-117, 123 Stat. 3034; E.O. 9989, 13 FR 4891, 3 CFR, 1943-1948 Comp., p. 748; Proc. 3447, 27 FR 1085, 3 CFR, 1959-1963 Comp., p. 157; E.O. 12854, 58 FR 36587, 3 CFR, 1993 Comp., p. 614."
regulatory_source: "28 FR 6974, July 9, 1963, unless otherwise noted."
cfr_part: "515"
---


# 515.326 Custody of safe deposit boxes.

Safe deposit boxes shall be deemed to be in the *custody* not only of all persons having access thereto but also of the lessors of such boxes whether or not such lessors have access to such boxes. The foregoing shall not in any way be regarded as a limitation upon the meaning of the term *custody.*