---
kind: "section"
citation: "31 C.F.R. § 215.11"
title: "31"
number: "215.11"
heading: "Miscellaneous provisions."
url: "https://uscodex.org/cfr/31/215.11"
---

# §215.11. Miscellaneous provisions.


Nothing in this agreement shall be deemed:

- (a) To require collection by agencies of the United States of delinquent tax liabilities of Federal employees or members of the Armed Forces, or
- (b) To consent to the application of any provision of law of the State, city or county which has the effect of:
  - (1) Imposing more burdensome requirements upon the United States than it imposes on other employers, or
  - (2) Subjecting the United States or any of its officers or employees to any penalty or liability, or
- (c) To consent to procedures for withholding, filing of returns, and payment of the withheld taxes to a State, city or county that do not conform to the usual fiscal practices of agencies, or
- (d) To permit withholding of a city or county tax from the pay of a Federal employee who is not a resident of, or whose regular place of Federal employment is not within, the State in which the city or county is located, unless the employee consents to the withholding, or
- (e) To permit the withholding of city or county income or employment taxes from the pay of members of the Armed Forces of the United States, or
- (f) To allow agencies to accept compensation from a State, city or county for services performed in withholding of State or city or county income or employment taxes.

## Notes

### Amendments

[42 FR 33731, July 1, 1977, as amended at 44 FR 4670, Jan. 23, 1979. Redesignated at 71 FR 2150, Jan. 13, 2006]

### Authority

Authority: 5 U.S.C. 5516, 5517, 5520; E.O. 11997, 42 FR 31759.

### Source

Source: 42 FR 33731, July 1, 1977, unless otherwise noted.

### Amendments

[42 FR 33731, July 1, 1977, as amended at 44 FR 4670, Jan. 23, 1979. Redesignated at 71 FR 2150, Jan. 13, 2006]