Virginia Code § 6.2-1170

Deposits of federal taxes and U.S. Treasury tax and loan accounts
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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.
1979, c. 77, § 6.1-195.22:2; 1985, c. 425, § 6.1-194.53; 1990, c. 3; 1991, c. 230, § 6.1-194.135; 2010, c. 794.

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