Regulatory Text
31 C.F.R. § 10.31 — Negotiation of taxpayer checks.
§ 10.31 Negotiation of taxpayer checks. (a) A practitioner may not endorse or otherwise negotiate any check (including directing or accepting payment by any means, electronic or otherwise, into an account owned or controlled by the practitioner or any firm or other entity with whom the practitioner is associated) issued to a client by the government in respect of a Federal tax liability. (b) Effective/applicability date. This section is applicable beginning June 12, 2014. [T.D. 9668, 79 FR 33693, June 12, 2014]
Source: ecfr.gov · govinfo.gov — public domain
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Root-LD Entity Data
◈ Machine-Readable Provenance Record
Root-LD v1.0 · boisestandard.org
Federation ID
BS-CFR31-SEC-70A14A
Entity Class
REGULATION / FEDERAL-CFR-SECTION
Domain Signature
boisestandard.org
Citation
31 C.F.R. § 10.31
Corpus
CFR — Code of Federal Regulations
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
49cb87f3b618da33...
Semantic Edges
Pending — corpus passes queued
The regulatory text of 31 C.F.R. § 10.31 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
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Title 31 — Money and Finance: Treasury
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31 C.F.R. — public domain
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