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5 C.F.R. § 550.351   Scope.

Title 5 - Administrative Personnel

Title 5: Administrative Personnel
PART 550—PAY ADMINISTRATION (GENERAL)
Subpart C—Allotments and Assignments From Federal Employees
Income Tax Withholding

§ 550.351   Scope.

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.