FAR and DFARS › DFARS Part 229: Taxes › Subpart 229.1
DFARS 229.101 Resolving tax problems.
The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.
In plain English
This section identifies who within the Department of Defense is designated to resolve tax problems and points to the Procedures, Guidance, and Information (PGI) for more details. It matters to contractors because it tells them which legal counsel offices handle tax issues and where to find guidance on fuel excise taxes, tax litigation, and tax relief agreements.
Applies to: DoD contractors with tax issues
Key terms: agency-designated legal counsels · PGI · fuel excise taxes · tax relief agreements
Written by AI from this section's text. A guide, not legal advice: the text below rules.
The text
(a) Within DoD, the agency-designated legal counsels are the defense agency General Counsels, the General Counsels of the Navy and Air Force, and for the Army, the Chief, Contract Law Division, Office of the Judge Advocate General. For additional information on the designated legal counsels, see PGI 229.101(a).
(b) For information on fuel excise taxes, see PGI 229.101(b).
(c) For guidance on directing a contractor to litigate the applicability of a particular tax, see PGI 229.101(c).
(d) For information on tax relief agreements between the United States and European foreign governments, see PGI 229.101(d).
229.170 Reporting of foreign taxation on U.S. assistance programs. →
Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Plain words for the terms: glossary.