---
kind: "section"
citation: "18 C.F.R. § 367.2410"
title: "18"
number: "367.2410"
heading: "Account 241, Tax collections payable."
url: "https://uscodex.org/cfr/18/367.2410"
---

# §367.2410. Account 241, Tax collections payable.

- (a) This account must include the amount of taxes collected by the service company through payroll deductions or otherwise pending transmittal of the taxes to the proper taxing authority.
- (b) Do not include liability for taxes assessed directly against the service company that is accounted for as part of the service company's own tax expense.

## Notes

### Authority

Authority: 15 U.S.C. 717 et seq., 16 U.S.C. 791a et seq., and 42 U.S.C. 16451-16463.

### Source

Source: Order 684, 71 FR 65226, Nov. 7, 2006, unless otherwise noted.