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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6 sections with “tax refunds”

  • FAR 29.000 Scope of part.
    This part prescribes policies and procedures for (a) using tax clauses in contracts (including foreign contracts), (b) asserting immunity or exemption from taxes, and (c) obtaining tax refunds. It explains Federal, State, and local taxes on…
  • FAR 50.103-4 Facts and evidence.
    …ed and the effect of approval or denial on the contractor's profits before Federal income taxes. (5) A statement of the contractor's understanding of why the request's subject matter cannot now, and could not at the time it arose, be dispo…
  • FAR 52.216-16 Incentive Price Revision—Firm Target.
    …in any target price or in the total final price, but shall be reimbursed separately. (n) Taxes. As used in the Federal, State, and Local Taxes clause or in any other clause that provides for certain taxes or duties to be included in, or ex…
  • FAR 52.216-17 Incentive Price Revision—Successive Targets.
    …in any target price or in the total final price, but shall be reimbursed separately. (p) Taxes. As used in the Federal, State, and Local Taxes clause or in any other clause that provides for certain taxes or duties to be included in, or ex…
  • FAR 52.212-4 Contract Terms and Conditions—Commercial Products and Commercial Services.
    …ame, title, and phone number of person to notify in event of defective invoice; and (ix) Taxpayer Identification Number (TIN). The Contractor shall include its TIN on the invoice only if required elsewhere in this contract. (x) Electronic…
  • FAR 52.216-7 Allowable Cost and Payment.
    … year when the final indirect cost rate submission is made. (K) Federal and State income tax returns. (L) Securities and Exchange Commission 10-K annual report. (M) Minutes from board of directors meetings. (N) Listing of delay claims a…

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.