48 C.F.R. § 232.7100

Current through September 30, 2024
Section 232.7100 - Scope of subpart

This subpart prescribes policies and procedures concerning the effect of levies pursuant to 26 U.S.C. 6331(h) on contract payments. The Internal Revenue Service (IRS) is authorized to levy up to 100 percent of all payments made under a DoD contract, up to the amount of the tax debt.

48 C.F.R. § 232.7100