48 CFR § 229.101 - 229.101 Resolving tax problems.
---
identifier: "/us/cfr/t48/s229.101"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 229.101 - 229.101 Resolving tax problems."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "229.101"
section_name: "229.101 Resolving tax problems."
chapter_number: 2
chapter_name: "DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE"
subchapter_number: "E"
subchapter_name: "GENERAL CONTRACTING REQUIREMENTS"
part_number: "229"
part_name: "TAXES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "41 U.S.C. 1303 and 48 CFR chapter 1."
regulatory_source: "56 FR 36405, July 31, 1991, unless otherwise noted."
cfr_part: "229"
---
# 229.101 229.101 Resolving tax problems.
(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).
[70 FR 8538, Feb. 22, 2005, as amended at 71 FR 14100, Mar. 21, 2006]