48 CFR § 829.000 - 829.000 Scope of part.

---
identifier: "/us/cfr/t48/s829.000"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 829.000 - 829.000   Scope of part."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "829.000"
section_name: "829.000   Scope of part."
chapter_number: 8
chapter_name: "DEPARTMENT OF VETERANS AFFAIRS"
subchapter_number: "E"
subchapter_name: "GENERAL CONTRACTING REQUIREMENTS"
part_number: "829"
part_name: "TAXES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 5214(a)(2), 5271, 7510; 40 U.S.C. 121(c); 41 U.S.C. 1303(a)(2); 41 U.S.C. 1702 and 48 CFR 1.301-1.304."
regulatory_source: "73 FR 2717, Jan. 15, 2008, unless otherwise noted."
cfr_part: "829"
---


# 829.000 829.000   Scope of part.

This part states the policies and procedures for the following:

(a) Exemptions of alcohol products purchased for use by the VA medical care program from Federal excise taxes.

(b) Specified refund procedures for State and local taxes.