---
kind: "section"
citation: "48 C.F.R. § 52.209-12"
title: "48"
number: "52.209-12"
heading: "Certification Regarding Tax Matters."
url: "https://uscodex.org/cfr/48/52.209-12"
---

# §52.209-12. Certification Regarding Tax Matters.


As prescribed in 9.104-7(e), insert the following provision:


## Notes

### Amendments

[80 FR 75906, Dec. 4, 2015, as amended at 85 FR 62489, Oct. 2, 2020; 90 FR 41880, Aug. 27, 2025]

### Authority

Authority: 41 U.S.C. 1121(b); 40 U.S.C. 121(c); 10 U.S.C. chapter 4 and 10 U.S.C. chapter 137 legacy provisions (see 10 U.S.C. 3016); and 51 U.S.C. 20113.

### Source

Source: 48 FR 42478, Sept. 19, 1983, unless otherwise noted.

### Amendments

[80 FR 75906, Dec. 4, 2015, as amended at 85 FR 62489, Oct. 2, 2020; 90 FR 41880, Aug. 27, 2025]