§ 6.2-1170 – Deposits of federal taxes and U.S. Treasury tax and loan accounts
Savings institutions may:
1. Serve as depositories for federal taxes and for U.S. Treasury tax and loan deposits;
2. Satisfy any requirements in connection therewith, including maintaining tax and loan accounts and note accounts, as defined by regulations of the U.S. Treasury Department or other federal agency;
3. Pledge collateral; and
4. Satisfy the requirements of the U.S. Treasury Department in connection with such deposits.