Under 10 U.S.C. 1045, this part provides implementing guidance for voluntary State tax withholding from the retired pay of uniformed Service members. The policy and procedures for this part are also located in the DoD Financial Management Regulation (``DoDFMR''), Volume 7B, Chapter 26, ``State and Local Taxes'' (DoD 7000.14-R). [50 FR 47220, Nov. 15, 1985, as amended at 71 FR 40657, July 18, 2006]