StacksVerified U.S. regulatory reference

31 CFR §515.326

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Safe deposit boxes shall be deemed to be in the custody not only of all persons having access thereto but also of the lessors of such boxes whether or not such lessors have access to such boxes. The foregoing shall not in any way be regarded as a limitation upon the meaning of the term custody.