5 CFR 550.351
§ 550.351 Scope.
United States · 5 CFR — Administrative Personnel · Status: effective
Cite this
- Citation
- 5 CFR 550.351, § 550.351 Scope, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/6780
- Permanent ID
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.