CFR›Title 48›Chapter 8›Part 829 ContainsSection 829.000; Subparts 829.2–829.3CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 PART 829—TAXES Contents 829.000 829.000 Scope of part. 829.2 Subpart 829.2—Federal Excise Taxes Sections 829.203–829.203-70 829.3 Subpart 829.3—State and Local Taxes Section 829.303 Authority26 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.Source73 FR 2717, Jan. 15, 2008, unless otherwise noted. Previous 828 Part 828—Bonds and Insurance Next 831 Part 831—Contract Cost Principles and Procedures