On this page, you’ll find links to the laws and regulations governing state and local tax withholding.
Chapter 5000 - Withholding of District of Columbia, State, City, and County Income or Employment Taxes
31 CFR Part 215-Withholding of District of Columbia, State, City and County Income or Employment Taxes by Federal Agencies
- 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 Withholding Agreement which the Secretary will enter with any state, city or county which qualifies to have the tax withheld.
Law: Title 5, U.S. Code Section 5517
Law: Title 5, U.S. Code Section 5516
5 USC 5520: Withholding of City or County Income or Employment Taxes
Form FS 7311 - Employee’s Withholding Certificate for Local Taxes City or County