Delaware Code § 5-1916

Fiscal agent
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If and when an association is a member of a Federal Home Loan Bank, it shall have power to act as fiscal agent of the United States,
and, when so designated by the Secretary of the Treasury, it shall perform, under such regulations as the Secretary may prescribe, all such
reasonable duties as fiscal agent of the United States as the Secretary may require, and when authorized shall have power to act as fiscal
agent for any instrumentality of the United States or of any instrumentality of this State.

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