Overview
FAR 29.301 is a placeholder section within Subpart 29.3 (State and Local Taxes) that currently contains no regulatory language.
Key Rules
- No Active Requirements: There are no specific rules, definitions, or procedures established under this section.
- Structural Integrity: The section is marked "[Reserved]" to maintain the chronological numbering and organizational structure of the FAR without shifting subsequent sections.
- Absence of Content: Directives regarding State and Local Taxes typically begin in the subsequent sections, such as FAR 29.302.
Practical Implications
- Contractors and Contracting Officers can skip this section during legal and regulatory reviews as it imposes no compliance obligations.
- The "[Reserved]" status indicates that previous content may have been removed or that the FAR Council is holding the space for future regulatory additions.