{"data":{"id":"us/48-cfr-1553.232-72","jurisdiction":"us","citation":"48 CFR 1553.232-72","heading":"1553.232-72 EPA Form 1900-5, Contractor's Assignment of Refunds, Rebates, and Credits.","body":"As prescribed in 1532.805-70(c), the EPA Form 1900-5 must be prepared by the Contractor prior to final payment under cost-reimbursement contracts and must accompany the Contractor's release.","path":["Title 48—Federal Acquisition Regulations System","CHAPTER 15—ENVIRONMENTAL PROTECTION AGENCY","SUBCHAPTER H—CLAUSES AND FORMS","PART 1553—FORMS","Subpart 1553.2—Prescription of Forms"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-48.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:29Z","sha256":"c33a037fd4eb6214f714b4a7d89c896f009f2810f02f3e6916874ec4d9ed87bd","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-1553.232-71","next":"us/48-cfr-1553.232-73"},"notice":"GroundRules: Original legal text. Not legal advice."}