§829.000. Scope of part.

48 C.F.R. § 829.000

This part states the policies and procedures for the following:

(a)

Exemptions of alcohol products purchased for use by the VA medical care program from Federal excise taxes.

(b)

Specified refund procedures for State and local taxes.

Notes, amendments, and revision history

Authority: 26 U.S.C. 5214(a)(2), 5271, 7510; 40 U.S.C. 121(c); 41 U.S.C. 1303(a)(2); 41 U.S.C. 1702 and 48 CFR 1.301-1.304.

Source: 73 FR 2717, Jan. 15, 2008, unless otherwise noted.