CFR›Title 48›Chapter 14›48 CFR Part 1429 Citation48 CFR Part 1429ContainsSubpart Subpart 1429.3CorpusDaily eCFRDisplayed edition2026-08-05Last updated2026-08-05 PART 1429—TAXES Subparts Subpart 1429.3 Subpart 1429.3—State and Local Taxes AuthoritySec. 205(c), 63 Stat. 390, 40 U.S.C. 486(c); and 5 U.S.C. 301.Source75 FR 19829, Apr. 15, 2010, unless otherwise noted.