FTD (Federal Tax Deposit) Coupon Law and Legal Definition

According to 31 CFR 203.2 [Title 31 -- Money and Finance: Treasury; Subtitle B -- Regulations Relating to Money and Finance; Chapter Ii -- Fiscal Service, Department of the Treasury; Subchapter A -- Financial Management Service; Part 203 -- Payment of Federal Taxes and the Treasury Tax and Loan Program; Subpart A -- General Information], FTD (Federal Tax Deposit) coupon means “a paper form supplied to a taxpayer by Treasury to accompany deposits of Federal taxes made through PATAX (Paper Tax System.)”