26 USC 5000C - Imposition of tax on certain foreign procurement

U.S Code last checked for updates: Nov 22, 2024

§ 5000C.

Imposition of tax on certain foreign procurement

(a)

Imposition of tax

(b)

Specified Federal procurement payment

For purposes of this section, the term “specified Federal procurement payment” means any payment made pursuant to a contract with the Government of the United States for—

(1)

the provision of goods, if such goods are manufactured or produced in any country which is not a party to an international procurement agreement with the United States, or

(2)

the provision of services, if such services are provided in any country which is not a party to an international procurement agreement with the United States.

(c)

Foreign person

(d)

Administrative provisions

(1)

Withholding

(2)

Other administrative provisions

(Added Pub. L. 111–347, title III, § 301(a)(1), Jan. 2, 2011, 124 Stat. 3666.)

cite as: 26 USC 5000C