Regulations last checked for updates: Feb 08, 2026

Title 31 - Money and Finance: Treasury last revised: Jan 02, 2026
§ 328.9 - Miscellaneous.

The provisions of this circular are subject to the current revision of Department Circular No. 300. The Secretary of the Treasury reserves the right at any time to amend, supplement, or withdraw any or all of the provisions of these regulations.

authority: R.S. 3706; 40 Stat. 288, 502, 1309; 46 Stat. 20; 48 Stat. 343; 49 Stat. 20; 56 Stat. 189; 73 Stat. 622; 85 Stat. 5, 74 (31 U.S.C. 738a,739,752,752a,753,754,754a and754b); and 5 U.S.C. 301.
source: 38 FR 10682, Apr. 30, 1973, unless otherwise noted.
cite as: 31 CFR 328.9