Unless there is a state requirement, deposit receipts are a tradition that most bank customers have come to expect, but they fall into the category of a "business courtesy." That courtesy is less and less needed in today's connected world, where the majority of bank customers have online account information access that can tell them when a deposit has been credited.
Nonetheless, most banks still provide receipts for deposits accepted over the counter and (per law and regulation) at ATMs, and my guess is that most still provide receipts for mail and night drop deposits, although my reading suggests that more and more banks have weaned their mail and night chute customers off of receipts.
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John S. Burnett
BankersOnline.com
Fighting for Compliance since 1976
Bankers' Threads User #8