---
kind: "section"
citation: "48 C.F.R. § 829.000"
title: "48"
number: "829.000"
heading: "Scope of part."
url: "https://uscodex.org/cfr/48/829.000"
---

# §829.000. Scope of part.


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

### Authority

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

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