§550.351. Scope.
5 C.F.R. § 550.351
When an employee has a legal obligation to pay, but the agency has no legal obligation to withhold, State, District of Columbia, or local income or employment taxes, an agency shall permit an employee to make an allotment for payment of the taxes.
Notes, amendments, and revision history
Authority
Authority: 5 U.S.C. 5527, E.O. 10982, 3 CFR 1959-1963 Comp., p. 502.
Source
Source: 46 FR 2325, Jan. 9, 1981, unless otherwise noted.
Source
Source: 33 FR 12458, Sept. 4, 1968, unless otherwise noted.