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DSCR

DSCR I182A: FEDERAL EXCISE/STATE/LOCAL TAXES EXCLUDED

I182A   52.229-9G02   FEDERAL EXCISE, STATE AND LOCAL    DSCR (MAR 1998)
AND                   TAXES EXCLUDED FROM CONTRACT PRICE 
I29F31                ALTERNATE I


    (a)  Federal Excise Taxes Excluded:  All contract prices for Benzol, 
Benzene, and Naphtha, exclude the special excise tax imposed by 26 USC 
Section 4041(a)(2) of the Internal Revenue Code.

    (b)  State and Local Taxes Excluded:  All contract prices exclude 
such of the following state and local taxes as are imposed on the supplies 
furnished hereunder:  (1)  Lubricating Oil Taxes, (2)  Naphtha, Benzol, or 
Benzene Taxes, and (3)  California Sales and Use Tax.

    (c)  Tax Reimbursement by Government:

    The Government will reimburse the Contractor for the amount of any such 
Federal excise, state or local tax from which the Government, the Contractor, 
or the transaction covered by this contract is not exempt (and from which 
no exemption is otherwise available) and the Contractor is, therefore, 
required to pay on supplies furnished hereunder.  As used in the preceding 
sentence, the term "Such Federal Excise, State or Local Tax" means only 
(1) Federal Excise Taxes specifically excluded from the contract price by 
a provision of this contract and (2) state and local taxes excluded from 
the contract price pursuant to the provisions of paragraph (b) of this 
clause.  Invoices or vouchers shall set forth the amount of any such taxes 
as a separate item and shall identify the particular tax involved.  Whenever 
reimbursement of a state or local tax may be required pursuant to this 
paragraph (c), the Contractor shall take action as directed by the Contracting 
Officer, and the contract price shall be equitably adjusted to cover the 
costs of such action, including any interest, penalty, and reasonable 
attorney's fees.