48 CFR · Federal Acquisition Regulation and Defense supplement

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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.

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3 sections with “After-relieved Federal tax”

  • FAR 52.229-3 Federal, State, and Local Taxes.
    …er the contract date. It does not include social security tax or other employment taxes. After-relieved Federal tax means any amount of Federal excise tax or duty, except social security or other employment taxes, that would otherwise have…
  • FAR 52.229-4 Federal, State, and Local Taxes (State and Local Adjustments).
    …f legislative, judicial, or administrative action taking effect after the contract date. After-relieved tax means any amount of Federal, State, or local tax or duty, other than an excepted tax, that would otherwise have been payable on the…
  • FAR 52.229-6 Taxes—Foreign Fixed-Price Contracts.
    …f legislative, judicial, or administrative action taking effect after the contract date. After-relieved tax means any amount of tax or duty, other than an excepted tax, that would otherwise have been payable on the transactions or property…

FAR (chapter 1)

DFARS (chapter 2, Defense)

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Rule changes in progress: FAR, DFARS. Terms: glossary.