48 CFR · Federal Acquisition Regulation and Defense supplement

FAR and DFARS navigator

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.

Ask the FAR

Try: · · ·

Clear

26 sections with “Refund or credit”

  • FAR 52.229-6 Taxes—Foreign Fixed-Price Contracts.
    …hich the Contractor is not required to pay or bear, or for which the Contractor obtains a refund, as the result of legislative, judicial, or administrative action taking effect after the contract date. Excepted tax means social security or…
  • FAR 31.201-5 Credits.
    … the contractor shall be credited to the Government either as a cost reduction or by cash refund. See 31.205-6(j)(3) for rules governing refund or credit to the Government associated with pension adjustments and asset reversions.
  • FAR 52.216-5 Price Redetermination—Prospective.
    …all be adjusted to reflect the agreed-upon prices, and any requested additional payments, refunds, or credits shall be made promptly. (h) Quarterly limitation on payments statement. This paragraph (h) applies only during periods for which …
  • FAR 52.216-6 Price Redetermination—Retroactive.
    …all be adjusted to reflect the agreed-upon prices, and any resulting additional payments, refunds, or credits shall be made promptly. (g) Quarterly limitation on payments statement. This paragraph (g) shall apply until final price redeterm…
  • FAR 52.216-16 Incentive Price Revision—Firm Target.
    …hall be adjusted to reflect the total final price, and any resulting additional payments, refunds, or credits shall be made promptly. (g) Quarterly limitation on payments statement. This paragraph (g) shall apply until final price revision…
  • FAR 52.216-17 Incentive Price Revision—Successive Targets.
    …hall be adjusted to reflect the total final price, and any resulting additional payments, refunds, or credits shall be made promptly. (i) Quarterly limitation on payments statement. This paragraph (i) shall apply until a firm fixed price o…
  • FAR 41.501 Solicitation provision and contract clauses.
    …y services are not subject to a regulatory body. (3) 52.241-9, Connection Charge, when a refundable connection charge is required to be paid by the Government to compensate the contractor for furnishing additional facilities necessary to s…
  • FAR 52.215-18 Reversion or Adjustment of Plans for Postretirement Benefits (PRB) Other Than Pensions.
    …ctively received by it under a plan termination or otherwise, the Contractor shall make a refund or give a credit to the Government for its equitable share as required by 31.205-6(o)(5) of the Federal Acquisition Regulation (FAR). When dete…
  • FAR 52.232-32 Performance-Based Payments.
    … payable (if the property is part of or needed for performance), and the Contractor shall refund the related performance-based payments in accordance with paragraph (d) of this clause. (6) When the Contractor completes all of the obligatio…
  • DFARS 237.7204 Format and clauses for educational service agreements.
    …fees, unless specifically authorized in the request for service; and (ii) Any equipment, refundable deposits, or any items or services (such as computer time) related to student research. (f) Normally, the Contractor shall not directly ch…
  • DFARS 252.245-7005 Management and Reporting of Government Property.
    …ed by the Contractor. The Contractor shall deduct these costs from the purchase price and refund the balance of the purchase price, if any, to the Purchaser. In the event the costs exceed the purchase price, the defaulting Purchaser hereby …
  • FAR 28.307-1 Group insurance plans.
    …increase significantly the cost to the Government requires similar approval. (b) Premium refunds or credits. The plan shall provide for the Government to share in any premium refunds or credits paid or otherwise allowed to the contractor. …
  • FAR 31.205-6 Compensation for personal services.
    …y received by it for any reason, the contractor shall, at the Government's option, make a refund or give a credit to the Government for its equitable share of the gross amount withdrawn. The Government's equitable share shall reflect the Go…
  • FAR 31.205-35 Relocation costs.
    … resigns within 12 months for reasons within the employee's control, the contractor shall refund or credit the relocation costs to the Government. (e) Subject to the requirements of paragraphs (a) through (d) above, the costs of family mov…
  • FAR 31.205-41 Taxes.
    … or erroneous assessment, to (A) determine the legality of the assessment or (B) secure a refund of such taxes. (3) Pursuant to subparagraph (a)(2) above, the reasonable costs of any action taken by the contractor at the direction or with …
  • FAR 32.608-2 Interest credits.
    …2.611. (3) Interest shall not be credited in an amount that, when added to other amounts refunded or released to the contractor, exceeds the total amount that has been collected, or withheld for the purpose of collecting the debt. This lim…
  • FAR 52.222-41 Service Contract Labor Standards.
    … (C) Daily and weekly hours worked by each employee; and (D) Any deductions, rebates, or refunds from the total daily or weekly compensation of each employee. (ii) For those classes of service employees not included in any wage determinat…
  • FAR 52.227-9 Refund of Royalties.
    As prescribed in 27.202-5(c), insert the following clause: Refund of Royalties (APR 1984) (a) The contract price includes certain amounts for royalties payable by the Contractor or subcontractors or both, which amounts have been reported …
  • FAR 52.216-7 Allowable Cost and Payment.
    …the fee (if any) not previously paid. (2) The Contractor shall pay to the Government any refunds, rebates, credits, or other amounts (including interest, if any) accruing to or received by the Contractor or any assignee under this contract…
  • FAR 52.241-9 Connection Charge.
    …subparagraph (c)(1) of this clause, up to 100 percent of each monthly bill until there is refunded the amount that reflects the Government's connection costs for that portion of the facilities used in serving others. (3) In the event the C…
  • DFARS 242.7100 General.
    A voluntary refund is a payment or credit (adjustment under one or more contracts or subcontracts) to the Government from a contractor or subcontractor that is not required by any contractual or other legal obligation. Follow the procedures…
  • FAR 31.205-26 Material costs.
    … the costs of material for income and other credits, including available trade discounts, refunds, rebates, allowances, and cash discounts, and credits for scrap, salvage, and material returned to vendors; and (2) Credit such income and ot…
  • FAR 32.607-2 Deferment of collection.
    …ferment agreement may provide for the right to make early payments without prejudice, for refund of overpayments, and for crediting of interest.
  • FAR 49.603-3 Cost-reimbursement contracts—complete termination, if settlement includes cost.
    …e under the contract. (xiv) Debts due the Government by the Contractor that are based on refunds, rebates, credits, or other amounts not now known to the Government, with interest, now due or that may become due the Contractor from third p…
  • FAR 52.212-4 Contract Terms and Conditions—Commercial Products and Commercial Services.
    … Government will reimburse the Contractor the actual cost of materials (less any rebates, refunds, or discounts received by the contractor that are identifiable to the contract) provided the Contractor— (1) Has made payments for materials …
  • FAR 52.215-15 Pension adjustments and asset reversions.
    …y received by it for any reason, the Contractor shall, at the Government's option, make a refund or give a credit to the Government for its equitable share of the gross amount withdrawn. The Government's equitable share shall reflect the Go…

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.