Vol 1 - Part 3 - Chapter 5000 
     
               WITHHOLDING OF DISTRICT OF COLUMBIA,
     STATE, CITY, AND COUNTYINCOME FOR EMPLOYMENT TAXES
                              
     Section 5010 - SCOPE AND APPLICABILITY 
     
          This chapter provides instructions for withholding
     State, city, or county income taxes when an agreement
     has been reached between a State, city, or county and
     the Secretary of the Treasury.  Agreements between the
     Secretary of the Treasury and States, cities, or
     counties prescribe how Federal agencies withhold State,
     city, or county income or employment taxes from the
     compensation of Federal employees and Armed Forces
     members.  (See 31 CFR  215 at Appendix 1). 
     
          A list of States that have entered into
     agreements, and designated State tax offices to receive
     inquiries, is included as Appendix 2.  A list of cities
     and counties that have entered into agreements, the
     type of tax to be withheld for each city or county, and
     the designated city or county tax offices to receive
     inquiries is included as Appendix 3.  A list of States,
     cities, and counties with other-than-standard
     agreements is at Appendix 4.
     
     Section 5015 - AUTHORITY 
     
          Title 5, section 5517, U.S. Code and Executive
     Order 11997 (June 22, 1977) provide for withholding
     State income taxes from the compensation of Federal
     employees and members of the Armed Forces when an
     agreement is made between the Secretary of the Treasury
     and the proper State official. 
     
          To comply with 5 U.S.C. 5516 (47 D.C. Code 15862)
     and Executive Order 11997 (June 22, 1977),  the
     Secretary of the Treasury and an official of the
     District of Columbia entered into an agreement for
     withholding District of Columbia income taxes from the
     compensation of Federal employees and Armed Forces
     members. 
     
          Title 5, section 5520, U.S. Code and Executive
     Order 11997 (June 22, 1977) authorize the Secretary of
     the Treasury to make an agreement with the proper
     official of an eligible city or county for withholding
     city or county income or employment taxes from Federal
     employees' compensation. 
     
          The Code of Federal Regulations (31 CFR 215)
     governs withholding of State, city, and county taxes. 
     It prescribes requirements for making agreements and
     contains the text of a standard agreement.
     
     Section 5020 - DEFINITION OF TERMS
     
          See Appendix 1, Subpart A, section 215.2.  
     
     Section 5025 - SEVERANCE PAY
     
          Federal employees' compensation subject to
     withholding of State, city, or county income or
     employment taxes includes severance pay, according to 5
     U.S.C. 5595, if paid to a former employee. Severance
     pay remaining unpaid upon the death of a former
     employee is not subject to such withholding upon
     payment to a survivor or survivors.
     
     Section 5030 - ADMINISTRATION OF AGREEMENTS 
     
          5030.10 - Agency Responsibility. The heads (or
     designees) of agencies must comply with provisions in
     the agreements and with State laws, city or county
     ordinances, regulations, and instructions concerning
     withholding taxes, filing returns, and paying taxes.
     Agencies consult directly with tax authorities for
     obtaining forms and instructions. Agencies withhold
     State, city, or county income or employment taxes only
     for States, cities, and counties identified in
     Appendices 2 and 3. The Program Implementation Branch
     (Section 5095) will be consulted when an agency is
     requested to withhold a tax not identified in the
     appendices to this chapter as eligible for withholding.
     
          5030.20 - Reciprocal Agreements. Requirements of
     States for withholding income tax may be modified by
     reciprocal agreements among States. These agreements
     generally relieve nonresident employees of their tax
     liability to the State in which they are employed. They
     also relieve their employer of the duty to withhold
     such taxes. To comply with Treasury-State withholding
     agreements, agencies must conform to the withholding
     provisions of reciprocal agreements.
     
          5030.30 - Withholding Agent. Agencies may use the
     same designated officers or employees for withholding
     State and city or county income or employment taxes as
     they use for withholding Federal taxes. When required
     by the State, city, or county, the appropriate
     authorities will be provided the names of the Federal
     officers or employees who are designated to perform the
     withholding duties.
     
          5030.40 - Report of Noncompliance. At the request
     of the Secretary of the Treasury, agency heads will
     furnish a report of noncompliance with provisions of
     any agreement or any information connected with the
     administration of the agreements.
     
     Section 5035 - WITHHOLDING REQUIREMENTS 
     
          5035.10 - State Tax Withholding. State tax
     withholding is required for agency employees who are
     subject to the tax and whose regular place of Federal
     employment is within the political boundaries of the
     State that has entered into an agreement. (See Section
     5045 for military withholding instructions.) 
     
          5035.20 - City or County Tax Withholding. City or
     county tax withholding is required for agency employees
     who are subject to the tax and (1) whose regular place
     of Federal employment is within the city or county that
     has entered into an agreement or (2) is a resident of
     the city or county.
     
          5035.30 - Regular Place of Federal Employment.
     Generally, an "official duty station" is designated for
     Federal employees where they report regularly to
     perform their services. In the case of employees whose
     duties are performed at a place other than their
     "official duty station," the regular place of Federal
     employment is the place where the employees regularly
     perform their duties. 
     
          5035.40 - Services Performed Outside a City or
     County. Many city and county ordinances provide that
     withholding will be based on compensation paid for
     services performed only within the city or county. In
     most cases, this provision applies only to nonresidents
     of the city or county. Employees affected by this
     provision, who perform part of their services outside
     of the city or county, away from their regular place of
     employment, must complete a withholding certificate.
     The certificate is to estimate the percentage of their
     annual compensation for services performed outside the
     city or county so withholdings may be reduced
     accordingly. In the absence of such certification, tax
     must be withheld on the employees' entire compensation.
     
          To avoid large numbers of withholding actions,
     when only a moderate difference between employees'
     annual compensation and the estimated percent paid for
     services performed within the city or county exists,
     agencies should reduce withholdings only when employees
     perform 25 percent or more of their services outside
     the city or county. FMS Form 7311: Employee's
     Withholding Certificate for Local Taxes - City or
     County (Appendix 5), contains these instructions.
     
          5035.50 - Withholding Methods. The amount of
     State, city, or county income or employment tax
     withheld from the compensation of an employee or member
     of the Armed Forces must, at a minimum, approximate the
     tax required to be withheld. Withholding may be
     accomplished as follows: 
     
          Based on the applicable tax withholding rate(s)
     specified in the State, city, or county instructions.
     
          Based on any other percentage or formula method.
     
          Calculating a fixed amount to be deducted each pay
     period from the compensation of the employee or member
     of the Armed Forces.
     
     Section 5040 - TAX WITHHOLDING CERTIFICATES 
     
          5040.10 - Withholding Certificate Requirement.
     Each agency may require its employees to complete a
     withholding certificate as the basis to properly
     withhold State and local taxes. The certificate should
     specify if the employee is subject to the tax,
     employee's residence and regular place of employment,
     exemptions, and allowances (if applicable), and if an
     out-of-state employee consents to have city or county
     taxes withheld. A supervisor or designated employee
     should verify that the withholding certificate has been
     properly prepared. An agency may rely on the
     withholding certificate information unless it is
     contrary to information already held by the agency. The
     certificate will remain in effect until superseded by a
     new certificate prepared by the employee.
     
          5040.20 - Submission or Nonsubmission of
     Withholding Certificate. A withholding certificate
     completed by an employee gives the agency all the
     information to properly withhold tax. If an employee
     does not furnish a withholding certificate as requested
     by the agency, the agency will withhold at the maximum
     level applicable to the employee's annual compensation.
     This latter provision does not apply to an employee who
     may opt for voluntary withholding; in this case,
     failure to submit a withholding certificate will be
     considered a refusal of the withholding option
     available to the employee (Section 5065). 
     
          5040.30 - Forms to be Used. Agencies may use a
     withholding or exemption certificate furnished by a
     State, city, or county, if that document provides all
     the required information. If it does not, agencies may
     use a certificate approved by Treasury.
     
          5040.40 - FMS Form 7311: Employee's Withholding
     Certificate for Local Taxes. Agencies may use FMS Form
     7311 if a local taxing authority does not furnish an
     appropriate certificate. Agencies are requested to
     reproduce the FMS Form 7311 for their own use.  Any
     revision to the form must be approved in advance as
     required by I TFM 1-2000.  However, overprinting the
     form does not require clearance with Treasury.  A
     limited supply of FMS Forms 7311 may be obtained by
     contacting:
     
          Programs Branch
          Property and Supply Section
          Facilities Management Division
          Financial Management Service 
          Department of the Treasury 
          Ardmore East Business Center
          3361-L 75th Avenue 
          Landover, MD  20785
          (Telephone 301-344-8577)
     
     
          5040.50 - Information for States, Cities, or
     Counties. Agencies may furnish copies of completed
     withholding certificates when requested by the taxing
     authority for which the tax was withheld. 
     
     Section 5045 - MILITARY WITHHOLDING 
     
          5045.10 - Basis for Withholding. State income
     taxes will be withheld from the compensation of members
     of the Armed Forces, based on State of legal residence,
     when that State has made an agreement with the
     Secretary of the Treasury. If the local taxing
     jurisdiction has made an agreement with the Secretary
     of the Treasury, local taxes will be withheld from the
     compensation of (1) members of the National Guard
     participating in exercises or performing duty under 32
     U.S.C. 502, and (2) members of the Ready Reserve
     participating in scheduled drills or training periods,
     or serving on active duty for training under 10 U.S.C.
     270(a). 
     
          5045.20 - Certification of Legal Residence.
     Agencies will use DD Form 2058: State of Legal
     Residence Certificate (Appendix 6), to (1) determine
     the State of legal residence for purposes of
     withholding, (2) record changes of the State of legal
     residence, and (3) notify States of changes of legal
     residence according to the terms of the agreements. 
     
     Section 5050 - ACCOUNTING FOR WITHHELD TAXES 
     
          The amount withheld each pay period from the
     compensation of employees or members of the Armed
     Forces will be recorded on their individual earnings
     records. The total amount withheld will be disbursed
     each pay period from the appropriations from which the
     payroll is paid and credited to the deposit fund--X6275
     "Withheld State and Local Taxes," pending payment to
     the taxing authority. Agencies will maintain
     appropriate internal subsidiary records to show (1) the
     amounts withheld for each tax class and (2) a breakdown
     of the total taxes withheld for each taxing authority.
     
     Section 5055 - CORRECTION OF ERRORS
     
          An error made in a prior pay period of the current
     calendar year will be corrected if the employee is
     still on the agency's payroll. Make the correction by
     adjusting the deduction for the current pay period by
     an amount sufficient to offset the error in the
     withheld taxes and the net pay of the employee. If the
     error occurred in a prior calendar year or the employee
     is no longer on the payroll, no adjustment should be
     made. 
     
     Section 5060 - PAYMENT OF WITHHELD TAXES 
     
          5060.10 - Timing of Payments. The basic provision
     in the Treasury agreements is that each Federal agency
     will comply with the withholding requirements of the
     State, city, or county tax laws. Therefore, the payment
     requirements (biweekly, monthly, or quarterly) of the
     State, city, or county tax laws currently in effect
     will be observed by each Federal agency. However,
     payment will not be made more frequently than required
     by the State, city, or county, or more frequently than
     the payroll is paid by the agency. 
     
          5060.20 - Payment Identification. Checks will be
     issued by the disbursing office on the basis of an SF
     1166: Voucher and Schedule of Payments, or other
     approved voucher form. Checks sent to States, cities,
     counties, or their collection agents will be
     accompanied by the related tax payment documents
     prescribed by the States, cities, or counties. If an SF
     1166 is used, a copy of the tax payment document will
     be considered a basic voucher for the payment, and no
     other voucher is required. The word "Taxes" should be
     entered in the "Voucher No." column of the SF 1166. 
     
     Section 5065 - VOLUNTARY WITHHOLDING 
     
          5065.10 - Statutory Election. When a State tax
     statute provides for voluntary withholding, Federal
     agencies will withhold State taxes only from those
     employees or members of the Armed Forces who elect such
     withholding. 
     
          5065.20 - Regulations Providing for Voluntary
     Allotments. The Office of Personnel Management (OPM)
     pay regulations 5 CFR 550.351 provide for voluntary
     payroll deductions of State, District of Columbia, or
     local income or employment taxes from salaries of
     Federal employees who have a legal obligation to pay,
     whether or not Treasury has a withholding agreement
     with their taxing jurisdiction.  Agencies may also
     refer to the Federal Personnel Manual (FPM) Supplement
     990-2 of May 11, 1981. 
     
          5065.30 - Accounting for Voluntary Withholding.
     The amount of voluntary withholding will be deposited
     in the deposit fund--X6275 "Withheld State and Local
     Taxes" and accounted for as prescribed in Section 5050.
     
     Section 5070 - DISCLOSURE OF WITHHOLDING INFORMATION 
     
          5070.10 - Annual Wage and Tax Information Returns.
     Annual wage and tax information furnished to taxing
     authorities must comply with the Privacy Act of 1974.
     If an agency has not obtained prior written consent of
     an employee or has not published a routine use in the
     Federal Register, annual wage and tax information will
     be furnished under this section only to taxing
     authorities with whom the Secretary of the Treasury has
     entered into agreements (Appendices 2 and 3). 
     
          The information returns will consist of the name,
     address, social security number, wages (as defined in
     26 U.S.C. 340l(a) of the Internal Revenue Code), and
     the amount of tax withheld, if any. 
      
          Disclosure to States. In the case of an agreement
     with a State, agencies will provide the indicated
     information with respect to those employees who (1) are
     subject to mandatory withholding, or (2) may elect
     withholding under a State law. 
     
          Disclosure to Cities or Counties. Agencies who
     have an agreement with a city or county will provide
     the indicated information with respect to employees who
     are subject to (1) mandatory withholding or (2) city or
     county taxes, but not subject to mandatory withholding
     because they are not residents or not employed in the
     State in which the city or county is located, whether
     or not they have opted for voluntary withholding
     (Section 5065). 
     
     
          Notices of Routine Use.  Each agency must publish
     notices of routine use in the Federal Register to
     comply with the Privacy Act of 1974, indicating the
     information under this subsection routinely disclosed
     by such agency to State, city, or county authorities
     and the circumstances under which such disclosure is
     made. 
     
          Additional Disclosure and Inspection of Records.
     Agencies are not required by the terms of Treasury's
     withholding agreements to provide any additional
     information or more frequent wage and tax information
     returns to State, city, or county taxing authorities
     than is outlined in this section, or to submit to any
     inspection or audit of payroll records by State, city,
     or county taxing authorities.
     
          5070.20 - Exemption Certificates.  Employees who
     would otherwise be subject to mandatory withholding
     pursuant to an agreement between the Secretary of the
     Treasury and an applicable State, city, or county
     authority may file a certificate indicating that they
     are not subject to the tax. In such cases, the agency
     may provide, to the designated official of the State,
     city, or county imposing the tax, information
     concerning employees who claim to be exempt from the
     tax. Such information will include the name, social
     security number, and the claimed basis for exemption. 
     
          Each agency must determine which bases for
     exemption from the tax are acceptable under the law.
     Agencies should ensure compliance by requiring the use
     of appropriate tax exemption certificates.  
     
          5075.30 - Notice to Employees. Federal agency
     forms, including withholding and exemption
     certificates, will comply with the Privacy Act of 1974.
     When a State, city, or county form is used, each agency
     must provide the employee from whom the information is
     solicited a Privacy Act Notice, either on the
     applicable form or on a separate sheet of paper. A
     suggested statement follows: 
     
          The following information is provided to comply
     with the Privacy Act of 1974 (Public Law 93-579). The
     social security number is required under the authority
     of Executive Order 9397 to provide taxpayer
     identification. The other information is required under
     the provisions of 5 U.S.C. 5516, 5517, or 5520 for the
     purpose of implementing a Federal agreement with the
     State, city, or county relating to withholding of
     State, city, or county income or employment taxes to
     comply with a State law or municipal or county
     ordnance. The information provided may be disclosed to
     State, city, or county officials to ensure that the
     taxpayer's account has been properly credited for the
     amounts withheld. Failure to disclose the information
     requested may affect the determination of the accuracy
     of the amount withheld. 
     
     Section 5095 - INQUIRIES 
     
          Inquiries concerning this chapter should be
     directed to: 
     
          Program Implementation Branch 
          Financial Management Service 
          Department of the Treasury 
          Liberty Center (Rm 312) 
          Washington, DC 20227 
          (Telephone 202-874-6580) 
     
                        APPENDICES LISTING



App. No.  Form           Title

1                        Regulations - Withholding of District of
                         Columbia, State, City, and County Income
                         or Employment Taxes by Federal Agencies
                         - (31 CFR 215)

2                        List of States with which the Secretary
                         of the  Treasury Has  Withholding
                         Agreements, Effective Dates, and
                         Addresses of Tax Offices

3                        List of Cities and Counties with which
                         the Secretary of the Treasury Has 
                         Withholding Agreements, Effective Dates,
                         Types of Tax, and Addresses of Tax
                         Offices

4                        List of States, Cities, and Counties
                         with Other-Than-Standard Agreements

5    FMS Form 7311       Employee's Withholding Certificate for 
Local Taxes - City or County


6    DD Form 2058        State of Legal Residence Certificate 


                          APPENDIX NO. 1

REGULATIONS - WITHHOLDING OF DISTRICT OF COLUMBIA, STATE, CITY,
AND COUNTY INCOME OR EMPLOYMENT TAXES BY FEDERAL AGENCIES

                            31 CFR 215

                 Subpart A - General Information

Sec.
215.1     Scope of Part.
215.2     Definitions.

                      Subpart B - Procedures
 
215.3     Relationship of Standard Agreement to existing
          agreements.
215.4     Procedures for entering into a Standard Agreement.
215.5     Procedures for an agreement other than a Standard
          Agreement.

                  Subpart C - Standard Agreement

215.6     In general.
215.7     Parties.
215.8     Compliance by agencies.
215.9     Withholding certificates.
215.10    Change of legal residence by members of the Armed
Forces.
215.11    Agency withholding procedures.
215.12    Miscellaneous provisions.
215.13    Supersession, amendment, and termination provisions.

     Authority: 5 U.S.C. 5516, 5517, and 5520 and section 4
     of Executive Order 11997, June 22, 1977 (42 FR 31759).
     
     Source: 42 FR 33731, July 1, 1977, unless otherwise
     noted.
      
            Subpart A - General Information
     
     215.1     Scope of part.
      
          This Part relates to agreements between the
     Secretary of the Treasury and States (including the
     District of Columbia), cities, or counties for
     withholding of State, city, or county income or
     employment taxes from the compensation of civilian
     Federal employees, and for the withholding of State
     income taxes from the compensation of members of the
     Armed Forces. Subpart A contains general information
     and definitions. Subpart B prescribes the procedures to
     be followed in entering into an agreement for the
     withholding of State, city, or county income or
     employment taxes. Subpart C is the Standard Agreement
     which the Secretary will enter into with any State,
     city, or county that qualifies to have tax withheld.
     Requests for deviations from this Standard Agreement
     will be agreed to by the Secretary only if the State,
     city, or county's unique circumstances require it.
     
     215.2     Definitions.
      
          As used in this Part:
      
          (a) "Agency" means each of the executive agencies
     and military departments (as defined in 5 U.S.C. 105
     and 102, respectively) and the United States Postal
     Service; and in addition, for city or county
     withholding purposes only, all elements of the judicial
     branch.
      
          (b) "City" means any unit of general local
     government
      
               (1) which
     
                    (A) is classified as a municipality by
     the United States Bureau of the Census, or
     
                    (B) is a town or township which, in the
     determination of the Secretary of the Treasury,
     
                         (i) possesses powers and performs
     functions comparable to those associated with
     municipalities,<%0>
      
                         (ii) is closely settled, and
     contains within its boundaries no incorporated places
     as defined by the United States Bureau of the Census;
     and
      
               (2) within the political boundaries of which
     500 or more persons are regularly employed by all
     agencies of the Federal Government.
      
          (c) "City income or employment taxes" means any
     form of tax for which, under a city ordinance, (1)
     collection is provided by imposing on employers
     generally the duty of withholding sums from the pay of
     employees and making returns of the sums to a
     designated city officer, department, or
     instrumentality; and (2) the duty to withhold generally
     is imposed on the payment of compensation earned within
     the jurisdiction of the city in the case of employees
     whose regular place of employment is within such
     jurisdiction. Whether the tax is described as an
     income, wage, payroll, earnings, occupational license,
     or otherwise is immaterial.
     
          (d) "Compensation" as applied to employees of an
     agency and members of the Armed Forces means "wages" as
     defined in 26 U.S.C. 3401(a) and regulations issued
     thereunder.
     
          (e) "County" means any unit of local general
     Government which is classified as a county by the
     Bureau of the Census and within the political
     boundaries of which 500 or more persons are regularly
     employed by all agencies of the Federal Government.
     
          (f) "County income or employment taxes" means any
     form of tax for which, under a county ordinance, (1)
     collection is provided by imposing on employers
     generally the duty of withholding sums from the pay of
     employees and making returns of the sums to a
     designated county officer, department, or
     instrumentality; and (2) the duty to withhold generally
     is imposed on the payment of compensation earned within
     the jurisdiction of the county in the case of employees
     whose regular place of employment is within such
     jurisdiction. Whether the tax is described as an
     income, wage, payroll, earnings, occupational license,
     or otherwise is immaterial.
     
          (g) "District of Columbia income tax" means the
     income tax imposed under 47 District of Columbia Code,
     Chapter 15, Subchapter II.
     
          (h) (1) "Employees" for the purpose of State
     income tax withholding means all employees of an
     agency, other than members of the Armed Forces. For
     city and county income or employment tax withholding it
     means:
     
          (i) Employees of an agency,
     (ii) Members of the National Guard, participating in
     exercises or performing duty under 32 U.S.C. 502; or
     (iii) Members of the Ready Reserve, participating in
     scheduled drills or training periods, or serving on
     active duty for training under 10 U.S.C. 270(a).
     
          The term does not include retired personnel,
     pensioners, annuitants, or similar beneficiaries of the
     Federal Government who are not performing active
     civilian service or persons receiving remuneration for
     services on a contract-fee basis.
     
          (2) "Employees" for purposes of District of
     Columbia income tax withholding means employees as
     defined in 47 District of Columbia Code 1551c(z).
     
          (i) "Members of the Armed Forces" means all
     individuals in active duty status (as defined in 10
     U.S.C. 101(22)) in regular and reserve components of
     the Army, Navy, Air Force, Marine Corps, and Coast
     Guard, while participating in exercises or performing
     duty under 32 U.S.C. 502, and members of the Ready
     Reserve while participating in scheduled drills or
     training periods or serving on active duty for training
     under 10 U.S.C. 270(a).
     
          (j) "Ordinance" means an ordinance, order,
     resolution, or similar instrument which is duly adopted
     and approved by a city or county in accordance with the
     constitution and statutes of the State in which it is
     located and which has the force of law within such city
     or county.
     
          (k) "Regular place of Federal employment" means
     the official duty station, or other place, where an
     employee actually and normally (i.e., other than in a
     travel or temporary duty status) performs services,
     irrespective of residence.
     
          (l) "Secretary" means Secretary of the Treasury
     and Fiscal Assistant Secretary or his designee.
     
          (m) "State" means a State of the United States or
     the District of Columbia, unless otherwise specified.
     
          (n) "State income tax" means any form of tax for
     which, under a State statute, (1) collection is
     provided, either by imposing on employers generally the
     duty of withholding sums from the compensation of
     employees and making returns of such sums to the State
     or by granting to employers generally the authority to
     withhold sums from the compensation of employees, if
     any employee voluntarily elects to have such sums
     withheld; and (2) the duty to withhold generally is
     imposed, or the authority to withhold generally is
     granted, with respect to the compensation of employees
     who are residents of such State.
     
                 Subpart B - Procedures
     
     215.3  Relationship of Standard Agreement to existing
     agreements.
     
          (a) Subpart C of this Part  is the Standard
     Agreement which the Secretary will enter into with a
     State, city, or county. This Standard Agreement
     replaces all prior agreements between the Secretary and
     the State or city covering the withholding of income or
     employment taxes from the compensation of Federal
     employees. The Standard Agreement is essentially the
     same as the prior agreements. A State or city which
     currently is a party to an agreement with the Secretary
     covering the withholding of income or employment taxes
     from the compensation of Federal employees does not
     need to apply for a new agreement under this Part. A
     State or city currently a party to an agreement will be
     presumed to have consented to be bound by the terms of
     the Standard Agreement (Subpart C). If a State or city
     that is currently a party does not want to be bound by
     the Standard Agreement, it shall notify the Fiscal
     Assistant Secretary, Department of the Treasury,
     Washington, DC 20220, in writing over the signature of
     an officer authorized to bind contractually the State
     or city within 90 days of the effective date of this
     Part. The procedures of section 215.5 shall be followed
     by a State or city which proposes to be bound by an
     agreement other than the Standard Agreement.
     
          (b) The effective date for the replacement of
     existing State or city Standard Agreements by the
     Standard Agreement appearing as Subpart C of this Part
     is the effective date of this Part. For current
     other-than-Standard Agreements it is 120 days after the
     effective date of this Part unless an earlier effective
     date is specifically agreed to or a new agreement,
     which is other than the Standard Agreement of Subpart
     C, is entered into as provided in this Subpart.
     
     215.4     Procedures for entering into a Standard
     Agreement.
     
          (a) A State, city, or county which does not have
     an existing agreement and wishes to enter into a
     Standard Agreement shall indicate in a letter its
     agreement to be bound by the provisions of Subpart C.
     The letter shall be addressed to the Fiscal Assistant
     Secretary, Department of the Treasury, Washington, DC
     20220, and be signed by an officer authorized to bind
     contractually the State, city, or county. Copies of all
     applicable State laws, city or county ordinances, and
     implementing regulations, instructions, and forms shall
     be enclosed. The letter shall also indicate the title
     and address of the official whom Federal agencies may
     contact to obtain forms and other information necessary
     to implement withholding.
     
          (b) Within 120 days of the receipt of the letter
     from the State, city, or county official, the Fiscal
     Assistant Secretary will, by letter, notify the State,
     city, or county (1) that the Standard Agreement has
     been entered into as of the date of the Fiscal
     Assistant Secretary's letter or (2) that an agreement
     cannot be entered into with the State, city, or county
     and the reasons for that determination. The withholding
     of the State, city, or county income or employment tax
     shall commence within 90 days after the effective date
     of the agreement.
     
     215.5   Procedures for an agreement other than a
     Standard Agreement.
     
          (a) If a State, city or county proposes an
     agreement that varies from the Standard Agreement, the
     State, city, or county shall follow the procedure in
     section 215.4(a), except that its letter shall indicate
     which provisions of the Standard Agreement are not
     acceptable and the basis therefor, and propose
     substitute provisions.
     
          (b) Within 60 days of the receipt of the letter
     from the State, city, or county official, the Fiscal
     Assistant Secretary will notify the State, city, or
     county which substitute provisions may be included in
     the agreement.The State, city, or county shall, by
     letter, notify the Fiscal Assistant Secretary if it
     accepts such an agreement. When accepted by the State,
     city, or county, the effective date of that agreement
     shall be the date such acceptance letter is received by
     the Fiscal Assistant Secretary. The withholding of the
     State, city, or county income or employment tax shall
     commence within 90 days after the effective date of the
     agreement.
     
             Subpart C - Standard Agreement
     
     215.6  In general.
     
          This Subpart is the text of the Standard Agreement
     between the Secretary and the State, city, or county. 
     The terms used in this agreement are defined in section
     215.2 of this Part.
     
     215.7   Parties.
     
          The parties to this agreement are the Secretary
     and the State, city, or county which has entered into
     this agreement pursuant to 5 U.S.C.  5516, 5517, or
     5520 and Executive Order  No. 11997 (June 22, 1977).
     
     215.8    Compliance by agencies.
     
          (a) In the  case of an agreement with a State, the
     head of each agency is required to withhold State
     income taxes from the compensation of (1) employees of
     such agency who are subject to such taxes and whose
     regular place of Federal employment is within the State
     and (2) members of the Armed Forces who are subject to
     such taxes and who are legal residents of the State.
     The foregoing is also applicable with respect to a
     State whose statutes permit  but do not require
     withholding by employers, provided the employee
     voluntarily elects to have such tax withheld.
     
          (b) In the case of an agreement with a city or
     county, the head of each agency is required to withhold
     city or county income or employment taxes from the
     compensation of any employee of the agency who is
     subject to the tax and (1) whose regular place of
     Federal employment is within the city or county or (2)
     is a resident of the city or county.
     
          (c) In withholding taxes, the head of each agency,
     except as otherwise provided in this agreement, shall
     comply with the withholding provisions of the State,
     city, or county income or employment tax statute,
     regulations, procedural instructions, and reciprocal
     agreements related thereto.
     
          (44 FR 4670, January 23, 1979)
     
     215.9    Withholding certificates.
     
          Each agency may require employees or members of
     the Armed Forces under its jurisdiction to complete a
     withholding certificate in order to calculate the
     amount to be withheld. The agency shall use the
     withholding certificate which the State, city, or
     county has prescribed. Where the State, city, or county
     has not prescribed a certificate, the agency may use a
     certificate approved by the Department of the Treasury.
     The agency may rely on the information in the
     certificate. Copies of completed certificates shall be
     provided to the taxing authority by agencies upon
     request.
     
     215.10    Change of legal residence by members of the
     Armed Forces.
     
          (a) In determining the legal residence of a member
     of the Armed Forces for tax withholding purposes, the
     head of an agency at all times may rely on the agency's
     current records, which may include a certificate of
     legal residence. The form of the certificate of legal
     residence shall be approved by the Department of the
     Treasury. A change of legal residence of a member of
     the Armed Forces shall become effective for tax
     withholding purposes only after a member of the Armed
     Forces completes a certificate indicating a new legal
     residence and delivers it to the agency.
     
          (b) Heads of agencies shall notify the State of
     prior legal residence of the member of the Armed Forces
     involved on a monthly basis concerning the change of
     the member's legal residence. The notification shall
     include the name, social security number, current
     mailing address, and the new legal residence of such
     member of the Armed Forces. The effective date of the
     change in legal residence shall also be included in the
     notification.
     
     215.11    Agency withholding procedures.
     
          (a) State income tax shall be withheld only on the
     entire compensation of Federal employees and members of
     the Armed Forces. Nonresident employees, who under the
     State income tax law are required to allocate at least
     three-fourths of their compensation to the State, shall
     be subject to withholding on their entire compensation.
     Nonresident employees, who under the State income tax
     law are required to allocate less than three-fourths of
     their compensation to the State, may elect to (1) have
     State income tax withheld on their entire compensation
     or (2) have no income tax withheld on their
     compensation.
     
          (b) In calculating the amount to be withheld from
     an employee's or a member's compensation, each agency
     shall use the method prescribed by the State income tax
     statute or city or county ordinance or a method which
     produces approximately the tax required to be withheld
     (1) by the State income tax statute from the
     compensation of each employee or member of the Armed
     Forces subject to such income tax or (2) by the city or
     county ordinance from the compensation of each employee
     subject to such income or employment tax.
     
          (c) Where it is the practice of a Federal agency
     under Federal tax withholding procedure to make returns
     and payment of the tax on an estimated basis, subject
     to later adjustment based on audited figures, this
     practice may be applied with respect to the State,
     city, or county income or employment tax where the
     agency has made appropriate arrangements with the
     State, city, or county income tax authorities.
     
          (d) Copies of Federal Form W-2: Wage and Tax
     Statement, may be used for reporting withheld taxes to
     the State, city, or county.
     
          (e) Withholding shall not be required on wages
     earned but unpaid at the date of an employee's or
     member's death.
     
          (f) Withholding of District of Columbia income tax
     shall not apply to pay of employees who are not
     residents of the District of Columbia as defined in 47
     District of Columbia Code, Chapter 15, Subchapter II.
     
     
     215.12    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 the 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.
     
     (44 FR 4670, January 23, 1979)
     
     
     215.13    Supersession, amendment, and termination
     provisions.
     
          (a) This agreement supersedes any prior agreement
     between the Secretary of the Treasury and a State or
     city pursuant to 5 U.S.C. 5516, 5517, or 5520.
     
          (b) This agreement shall be subject to any
     amendment of 5 U.S.C. 5516, 5517, 5520 or Executive
     Order No. 11997, and any rules and regulations issued
     pursuant to them and amendments thereto.
     
          (c) This agreement may be terminated as to a
     specific State or city or county which is a party to
     this agreement by providing written notice to that
     effect to the Secretary at least 90 days prior to the
     proposed termination.
     
             LIST OF STATES WITH WHICH THE SECRETARY
           OF THE TREASURY HAS WITHHOLDING AGREEMENTS,
          EFFECTIVE DATES, AND ADDRESSES OF TAX OFFICES


STATE          EFFECTIVE           TAX OFFICE
               DATE


Alabama        July 1, 1977        Department of Revenue 
                                   Income Tax Division 
                                   Montgomery 36102

Arizona        October 29, 1977    State Tax Commission 
                                   Phoenix 85007
 
Arkansas       July 1, 1977        Department of Finance
                                   and Administration  
                                   Little Rock 72203

California     July 1, 1977        Franchise Tax Board 
                                   Sacramento 95876

Colorado       July 1, 1977        Department of Revenue 
                                   Denver 80203

Connecticut    October 22, 1991    Taxpayer Services
                                   Department of Revenue 
                                   92 Farmington Avenue
                                   Hartford 06105

Delaware       July 1, 1977        Department of Finance
                                   601 Delaware Avenue
                                   Wilmington 19899

District of    July 1, 1977        Department of Finance and
Columbia                           Revenue
                                   Municipal Center
                                   Washington 20001
 
Georgia        July 1, 1977        Department of Revenue
                                   Trinity Washington Building
                                   Atlanta 30334

*Hawaii        September 3, 1977   Department of Taxation
                                   Honolulu 96813

Idaho          July 1, 1977        State Tax Commission
                                   P.O. Box 36 
                                   Boise 83722

Illinois       July 1, 1977        Department of Revenue
                                   Springfield 62708

Indiana        July 1, 1977        Gross Income Tax Division
                                   Indianapolis 46204

Iowa           July 1, 1977        Department of Revenue
                                   Lucas State Office Building
                                   Des Moines 50319 

Kansas         July 1, 1977        Department of Revenue
                                   Topeka 66625

Kentucky       July 1, 1977        Department of Revenue
                                   Frankfort  40601

Louisiana      July 1, 1977        Department of Revenue
                                   Baton Rouge 70821

Maine          July 1, 1977        Bureau of Taxation
                                   Augusta 04330

Maryland       July 1, 1977        Comptroller of the Treasury 
                                   Income Tax Division 
                                   Annapolis 21404

Massachusetts  July 1, 1977        Department of
                                   Corporations and Taxation
                                   Boston 02133

Michigan       July 1, 1977        Department of Management
                                   and Budget 
                                   Lansing 48913

Minnesota      July 1, 1977        Department of Revenue
                                   Centennial Office
                                   Building 
                                   Saint Paul 55145

Mississippi    July 1, 1977        State Tax Commission 
                                   P.O. Box 960 
                                   Jackson 39205

Missouri       July 1, 1977        Department of Revenue
                                   Jefferson City 65101

Montana        October 29, 1977    Department of Revenue
                                   Mitchell Building 
                                   Helena 59620

Nebraska       July 1, 1977        Department of Revenue
                                   Lincoln 68509

New Jersey     July 1, 1977        Department of the
                                   Treasury
                                   State House
                                   Trenton 08625

New Mexico     July 1, 1977        Department of Finance and
                                   Administration 
                                   State Capitol
                                   Santa Fe 87501

New York       July 1, 1977        Department of Taxation
                                   and Finance 
                                   State Campus
                                   Albany 12227

North Carolina July 1, 1977        Department of Revenue
                                   Raleigh 27640


North Dakota   July 29, 1987       State Tax Commission
                                   Bismarck 58505

Ohio           July 1, 1977        Department of Taxation
                                   Columbus 43215

Oklahoma       July 1, 1977        State Tax Commission
                                   Oklahoma City 73105

*Oregon        August 22, 1977     Department of Revenue
                                   Salem 97310

Pennsylvania   July 1, 1977        Department of Revenue
                                   Harrisburg 17127

Puerto Rico    November 29, 1988   Director, Income Tax Division 
                                   Treasury Department 
                                   Box S-4515 
                                   San Juan 00901

Rhode Island   July 1, 1977        Department of Administration 
                                   State House 
                                   Providence 02903

South Carolina July 1, 1977        State Tax Commission
                                   Columbia 29201

Utah           July 1, 1977        Department of Finance 
                                   147 State Capitol 
                                   Salt Lake City 84114

Vermont        July 1, 1977        Executive Department
                                   State of Vermont
                                   Montpelier 05602

Virginia       July 1, 1977        Department of Taxation
                                   Richmond 23215

West Virginia  July 1, 1977        State Tax Department
                                   Charleston 25305

Wisconsin      July 1, 1977        Department of Revenue
                                   Madison 53702

* Other-Than-Standard Agreement (see Appendix 4 to this chapter).
                                 
                                 
                                       
             LIST OF CITIES AND COUNTIES WITH WHICH THE SECRETARY
                 OF THE TREASURY HAS WITHHOLDING AGREEMENTS,
         EFFECTIVE DATES, TYPES OF TAX, AND ADDRESSES OF TAX OFFICES


CITY OR COUNTY
AND EFFECTIVE
DATE OF AGREEMENT        TYPE OF TAX         TAX OFFICE
[body]

ALABAMA

    Birmingham               Occupation     License Administrator
         July 1, 1977        License Tax    City Hall                 
                                       Birmingham, AL 35203

    Gadsden             Occupational   Revenue Department
         October 30, 1990    License Fee    P.O. Box 267
                                            Gadsden,AL 35999-1101

    Jefferson County         Occupation     Department of Revenue
         January 12, 1988    Tax            100-A Court House
                                            Birmingham, AL 35263-0069
COLORADO

    Denver (City and         Occupation     Manager of Revenue
    County)             Privilege Tax  Sales and Occupation
         May 15, 1980                       Tax Section
                                            144 W. Colfax Ave.
                                            Room 303
                                            Denver, CO 80202
DELAWARE
    Wilmington               Earned Income  Division Manager
          July 1, 1977       Tax            Earned Income Tax
                                            Public Building
                                            Room 279
                                            Wilmington, DE 19899
KENTUCKY

    Boone County        1. Occupation  Boone County License
         January 16 1981     Fee            Inspector
         November 7, 1989    2. Occupation  Finance Department
                             Fee For        P.O. Box 46
                             Public Service Burlington, KY 41005
                             Programs for        
                             Senior Citizens,
                             etc.

   Covington            City Earnings  Director of Finance
         July 1, 1977        Tax            Room 205
                                            301 Court St.
                                            Covington, KY 41011

    Frankfort           Occupation     Director of Finance
         June 25, 1987       License Fee    P.O. Box 697
                                            Frankfort, KY 40602

    Florence            City Payroll   City of Florence
         February 11, 1988   Tax            P.O. Box 457
                                            7431 U.S. Highway 42
                                            Florence, KY 41042

    Jefferson County         Occupation     Secretary-Treasurer
         September 3, 1980   License Tax    Commissioners of the
                                            Sinking Fund
                                            617 W. Jefferson St.
                                            Louisville, KY 40202

    Kenton County       Occupation     Administrative Assistant
    June 2, 1981        Tax            to the Fiscal Court
                                            Ninth Floor              
                                            City-County Building
                                            Covington, KY 41011

    Lexington           Occupation     Director
         July 1, 1977        License Fee    Division of Tax
                                                                                                        Collection
                                            Lexington-Fayette
                                            Urban County
                                            Government
                                            Municipal Building                                               Lexington, KY
40507                                              
    Louisville               Occupation     Secretary-Treasurer
         September 3, 1980   License Tax    Commissioners of the                                            
Sinking Fund
                                            617 W. Jefferson St.
                                            Louisville, KY 40202

    Madison County      Occupation     Amick & Helm CPAs
         October 5, 1987     License Tax    200 N. Third St.
                                            Richmond, KY 40475

    McCracken County         Occupation     County Tax
         February 19, 1987   Privilege Tax  Administrator
                                            Courthouse
                                            Paducah, KY 42001

    Owensboro           Occupational   Director of Finance
       March 3, 1992         License Fee    P.O. Box 847
                                            Owensboro, KY 42302


    Richmond            City License   Director of Finance
         July 1, 1977        Fee            Box 68
                                            Richmond, KY 40475

MICHIGAN

    Battle Creek        City Income    Income Tax Director
         July 1, 1977        Tax            P.O. Box 1657
                                            24 Capital Ave., NE.
                                            Battle Creek, MI 49017

    Detroit             City Income    Income Tax Director
         July 1, 1977        Tax            Income Tax Division
                                            Finance Department
                                            512 City-County Building
                                            Detroit, MI 48226

    Flint                    City Income    Income Tax Administrator
         July 1, 1977        Tax            Treasury Division
                                            1101 S. Saginaw St.
                                            Flint, MI 48502


    Grand Rapids        City Income    Income Tax Administrator
     July 1, 1977       Tax            City Hall
                                            Grand Rapids, MI 49502

    Lansing             City Income    Administrator
         July 1, 1977        Tax            City Income Tax
                                            208 E. Michigan Ave.
                                            Lansing, MI 48933

    Pontiac             City Income    Income Tax Administrator
         July 1, 1977        Tax            450 Wide Track Dr. E.
                                            Pontiac, MI 48058

    Saginaw             City Income    Administrator
         July 1, 1977        Tax            Income Tax Division
                                            Saginaw, MI 48601

MISSOURI

    Kansas City              Earnings and   Commissioner of Revenue
         July 1, 1977        Profits Tax    Second Floor
                                            City Hall
                                            Kansas City, MO 64106

    St. Louis           City Income    Collector of Revenue
         July 1, 1977        Tax            City Hall
                                            St. Louis, MO 63103



NEW YORK
    New York            Personal       Director
         July 1, 1977        Income and     Finance                   
                        Earnings       Administration
                             Tax            139 Centre St.                                                        New York, NY
10013 
   OHIO
    Akron                    City Income    Tax Commissioner
         July 1, 1977        Tax            Division of Taxation
                                            7 W. Exchange St.
                                            Akron, OH 44308


    Brecksville              City Income    Tax Administrator
         July 1, 1977             Tax       Regional Income Tax
                                            Agency
                                            5805 Valley Belt Rd.
                                            Independence, OH 44131

    Canton                   City Income    Income Tax Director
         July 1, 1977        Tax            City of Canton
                                            P.O. Box 8876
                                            Canton, OH 44711

    Cincinnati               City Income    Tax Commissioner
         July 1, 1977             Tax       Income Tax Bureau
                                            420 Plum St.
                                            Second Floor
                                            Cincinnati, OH 45202

    Cleveland           Municipal      Tax Administrator
         July 1, 1977        Income Tax     Central Collection Agency
                                            1701 Lakeside Ave.
                                            Cleveland, OH 44114

    Columbus            City Income    Income Tax Division
         July 1, 1977        Tax            90 W. Broad St.
                                            City Hall
                                            Columbus, OH 43215
    Dayton                             City Income         Superintendent of
         July 1, 1977        Tax            Taxation
                                            Division of Taxation
                                            101 W. Third St.
                                            Dayton, OH 45401

    Heath                    City Income    Tax Commissioner
         July 1, 1977             Tax       Income Tax Bureau
                                            1287 Hebron Rd.
                                            Heath, OH 43055

    Kettering           City Income    Superintendent of
         July 1, 1977        Tax            Taxation
                                            Division of Taxation
                                            101 W. Third St.
                                            Dayton, OH 45401

    Mansfield           City Income    Income Tax Division
         July 1, 1977        Tax            City Building
                                            Room 30
                                            P.O. Box 577
                                            Mansfield, OH 44901

    Newark                   City Income    Division of Income Tax
         June 9, 1989        Tax            40 W. Main St.
                                            Newark, OH 43055

    Oberlin             City Income    City Auditor
         July 1, 1977        Tax            93 S. Main St.
                                            Oberlin, OH 44074

    Sharonville              City Income    Tax Commissioner
         July 1, 1977        Tax            10900 Reading Rd.
                                            Sharonville, OH 45241

    Springfield              Earned Income  Income Tax Bureau
         July 1, 1977        Tax            City Building
                                            Springfield, OH 45501


    Toledo                   City Income    Commissioner of Taxation
         July 1, 1977        Tax            Division of Taxation
                                            321 Superior St.
                                            Toledo, OH 43604

    Whitehall           City Income    Tax Commissioner
         July 1, 1977        Tax            360 S. Yearling Rd.
                                            Whitehall, OH 43213

    Youngstown               City Income    Finance Department
         July 1, 1977        Tax            City Hall
                                            Youngstown, OH 44503
PENNSYLVANIA

    Caln Township       1. Earned      Earned Income Tax                  July 1, 1977        Income Tax  
  Collector                
                                            Central Tax Bureau of
                                            Pa., Inc.
                                            205 Barley Sheaf Rd.     
                                            Thorndale, PA  19372
                             
                             2. Occupation  Tax Collector
                             Privilege Tax  Caln Township Municipal                                          Building
                                            Municipal Dr.
                                            Thorndale, PA 19372

    Coolbaugh Township  1. Earned      H.A. Berkheimer            October 1, 1986   Income Tax    
Associates
                        2. Occupation  50 N. Seventh St.                                                Privilege Tax      
Bangor, PA 18013              
                         
    Erie                1. City Income Income Tax Collector
         July 1, 1977        Tax            Deputy City Treasurer
                             2. Occupation  Municipal Building
                             Privilege Tax  Room 107
                                            Erie, PA 16501


    Greene Township          Earned Income  Executive Directory
         April 1, 1983       and Net        Chambersburg Area Wage
                             Profits Tax    Board
                                            140 S. Fourth St.
                                            Chambersburg, PA 17201

    Fairview Township   1. Earned      The West Shore Tax
              July 1, 1977   Income Tax     Bureau
                             2. Occupation  P.O. Box 656
                             Privilege Tax  1110 Fernwood Ave.
                                            Camp Hill, PA   17011

    Hampden Township         1. Earned      The West Shore Tax
              July 1, 1977   Income Tax     Bureau
                             2. Occupation  P.O. Box 656
                             Privilege Tax  1110 Fernwood Ave.
                                            Camp Hill, PA 17011

    Hanover Township         1. Earned      H.A. Berkheimer
         December 2, 1985    Income Tax     Associates
                             2. Occupation  50 N. Seventh St.
                             Privilege Tax  Bangor, PA 18013

    Harrisburg               1. Earned      Executive Director
         July 1, 1977        Income Tax     Capital Area Tax
                             2. Occupation  Collection Bureau                                 Privilege Tax 
2301-2303 N. Third St.
                                            Harrisburg, PA 17110

    Horsham Township         Occupation     Tax Receiver
         December 20, 1985   Privilege Tax  Horsham Township
                                            1025 Horsham Rd.
                                            Horsham, PA 19044

    Lancaster           1. Earned      Manager
         July 1, 1977        Income Tax     Lancaster County Tax
                                            Collection Bureau
                                            230 E. Orange St.
                                            Lancaster, PA 17602

                             2. Occupation  Tax Manager
                             Privilege Tax  Treasurer's Office
                                            1 Marion Ct.
                                            Lancaster, PA 17604

    Marshall Township   Occupation     Tax Collector
         March 8, 1982       Privilege Tax  Marshall Township
                                            5165 Wexford Run Rd.
                                            Wexford, PA 15090

    North Middleton          1. Earned      Administrator
    Township            Income Tax     Carlisle Area Tax Bureau
         August 9, 1977      2. Occupation  16 W. Pomfret St.
         December 19, 1977   Privilege Tax  Carlisle, PA 17013

    Philadelphia        City Wage Tax  Revenue Commissioner
         July 1, 1977                       Department of Collections
                                            Municipal Service
                                            Building
                                            John F. Kennedy Blvd.
                                            Philadelphia, PA 19107

    Pittsburgh          1. Occupation Tax   Tax Supervisor
         July 1, 1977   2. Municipal Tax    Department of City                                          Treasurer
                                            City-County Building
                                            414 Grant St.
                                            Pittsburgh, PA 15219

    Plains Township     1. Earned           Don Wilkinson Agency Inc.
         July 1, 1977   Income Tax          142 Welles St.
                        2. Occupation       Wilkes Barre, PA 18704-                      Privilege Tax       4949
    
    Reading        1. Earned           Administrator
         July 1, 1977   Income Tax          City of Reading
                        2. Occupation       Eighth and Washington
                        Privilege Tax       Streets
                                            Reading, PA 19601

    Scranton       1. Earned           Collector of Taxes
         July 1, 1977   Income Tax          200 Adams Ave.
                        2. Occupation       Scranton, PA 18503
                        Privilege Tax

    So.Lebanon Township 1.Occupation   Township Manager
         July 1, 1977        Privilege      South Lebanon Township
                             Tax            Building
         September 8, 1980   2. Earned      1800 S. Fifth Ave.        
                             Income Tax          Lebanon, PA  17042   
         

    South Park Township 1.Earned IncomePennsylvania Municipal
         September 8, 1980   Tax            Services Co.
                                            6461 Library Rd.
                                            Library, PA 15129

    Warminster Township 1. Occupation  Occupation Privilege Tax
         January 15, 1979    Privilege Tax  Collector
                                            Township Building
                                            Henry & Gibson Aves.
                                            Warminster, PA 18974

         May 9, 1990         2. Earned      Central Tax Bureau
                             Income Tax     of Penna Inc.
                                            Stony Creek Office
                                            Center, Building 3
                                            151 W. Marshall St.
                                            Norristown, PA 19401

    Wilkes Barre        1. Earned      H.A. Berkheimer 
         July 1, 1977        Income Tax     Associates
         October 2, 1985     2. Occupation  Wilkes Barre, PA 18702
                             Privilege Tax

    York                Earned Income  York Area Earned
         January 5, 1988     Tax            Income Tax Bureau
                                            1415 North Duke Street
                                            P.O. Box 1627
                                            York, PA 17405


            LIST OF STATES, CITIES, AND COUNTIES WITH
                  OTHER-THAN-STANDARD AGREEMENTS


    The following list includes the variances from the Standard
Agreement* for each State, city, or county that has entered into
an Other-Than-Standard Agreement:

-   State of Hawaii

    Add the following sentence to 31 CFR 215.8(a):

    Notwithstanding the definition of the term "compensation" as
    defined in Section 215.2(d), the term "compensation" as used
    herein shall also include the cost-of-living allowance
    referred to in Section 207 of the Independent Offices
    Appropriations Act, 1949, as amended, 62 Stat. 194 and 1205.

-   State of Oregon

    Delete 31 CFR 215.11(a) from the Standard Agreement.


*See Appendix 1 to this chapter for text of Standard Agreement.
[graphic]
FMS Form 7311

[graphic]
DD Form 2058