CFR › Title 48 › Part 829 › §829.00048 CFR §829.000Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkThis part states the policies and procedures for the following:(a)Exemptions of alcohol products purchased for use by the VA medical care program from Federal excise taxes.(b)Specified refund procedures for State and local taxes.