§232.7100. Scope of subpart.
48 C.F.R. § 232.7100
This subpart prescribes policies and procedures concerning the effect of levies pursuant to 26 U.S.C. 6331(h) on contract payments. The Internal Revenue Service (IRS) is authorized to levy up to 100 percent of all payments made under a DoD contract, up to the amount of the tax debt.
Notes, amendments, and revision history
Source
Source: 70 FR 52032, Sept. 1, 2005, unless otherwise noted.
Authority
Authority: 41 U.S.C. 1303 and 48 CFR chapter 1.
Source
Source: 56 FR 36409, July 31, 1991, unless otherwise noted.