# Depositaries for Federal Taxes
> **Fiscal Service** · Final rule. · Published 1996-08-26 · Effective 1996-09-25 · 61 FR 43656
## Document
- **Document number:** 96-21546
- **Category:** other
- **Sub-agency:** Fiscal Service
- **Federal Register citation:** 61 FR 43656
- **CFR reference:** 31 CFR 214
- **Publication date:** 1996-08-26
- **Effective date:** 1996-09-25
## Abstract

This action removes Part 214 from Title 31 of the Code of Federal Regulations. Part 214 governed the designation of financial institutions as depositaries for Federal taxes and the handling of deposits of Federal taxes by such depositaries and by Federal Reserve Banks. A Notice of Proposed Rule Making published October 27, 1992, proposed to combine portions of this part with 31 CFR Part 203 ``Treasury Tax and Loan Depositaries'' and to eliminate Part 214. Regulations published on July 1, 1993, incorporated the relevant provisions of Part 214 into Part 203. Part 214 should have been removed at that time. This action corrects that oversight.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/08/26/96-21546/depositaries-for-federal-taxes)
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