26 USC § 7808
Depositaries for collections
October 30, 2020
The Secretary is authorized to designate one or more depositaries in each State for the deposit and safe-keeping of the money collected by virtue of the internal revenue laws; and the receipt of the proper officer of such depositary to the proper officer or employee of the Treasury Department for the money deposited by him shall be a sufficient voucher for such Treasury officer or employee in the settlement of his accounts.
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".