DFARS 232.7100 Scope of subpart
Section Defense Federal Acquisition Regulation Supplement
Facts
- Citation
- DFARS 232.7100
- Type
- Section
- Supplements
- FAR Part 32 Contract Financing
- Last amended
- 70 FR 52031 Effective Sep 1, 2005
- Text as of
- DFARS Change May 7, 2026
- Official text
- acquisition.gov
Text from acquisition.gov. Federal Register history from the Federal Register's records of the rules that amended this section.
Text
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.
Federal Register history
| Final rule | Published | Effective |
|---|---|---|
| Defense Federal Acquisition Regulation Supplement; Levy on Payments to Contractors |
Quick answers
What is DFARS 232.7100?
DFARS 232.7100 is a section of the Defense Federal Acquisition Regulation Supplement, titled "Scope of subpart".
When was DFARS 232.7100 last changed?
The most recent final rule on record is "Defense Federal Acquisition Regulation Supplement; Levy on Payments to Contractors" (70 FR 52031), published Sep 1, 2005 and effective Sep 1, 2005.
Are changes to DFARS 232.7100 proposed?
No proposed rule from the last 3 years is waiting on a final rule.
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