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B-147316-O.M. 1 (1962-01-09)

handle is hein.gao/gaobadvkq0001 and id is 1 raw text is: C, PA , :f . . *..,. fl-z 3S34~3(h-.tN isteeat heul tecomputed; -thiat isj wlmttir to dia.'o snet october 23 195 on t6 'teor that the contrctor. s d •e..ad pq nt. a , . :at ti e ,r, date. a pa e fl. whet.er - , . may Pay the .t o before i has pad t. Sat., . ..,nectiut, . e ie queton$ rised I -this- ca.. and, t hejbt. in h St s stax matters ow- pdn io, sub- st kt :taAis iy, conidention and instructions. Soe D-JJ58177-0.N, July 20 1961. Contrac !A. 30-069-i)77... u-.L?36o.j . JAN 9 - IM Retmrned.- Under th.*pro*v-isions- at e te ntract the contractor is entitled to-be r-musdfrtb atit~of the-facilities on which it .has ade paynet or'- inorrd , the 6tA th be, for the acont of.t e o.oe ... (ATicle.9() of the tra ). This appears to have bee tn o6ver cot Amcurred, even tough not yet paid by -the so$ tIco, yrest ft asssast Of -a use tax by the-.tat. (ef. Article-29(CQ-(2) a thei contract), including an asemauent of einerest .arued :because the aottaetor withheld payment' oft the taxes -upon the requegst oft th e Goernment. -35 Ccsp. Uen. 31St Liabflity for the taxesin question wai not acepted. by the Government until after certain 'test:C* cass In 'the State courtia had becom -final. Under procedUres-e-ablited between the Gover.ment and the State, the Ste apr., to withhold making ass'essnts faor. he taxes pending the outcome of th. *test cas, Inith't*e understandig that any assessments madelIter: w0d beIar interest tr0ir t dte of the. taxable event, but -iw.lA t ,- &s a lt oft the test cases, the. stte agal.n assessed the. taxes. c October 23 - 959.. cr purpo sftthe barring statute, Act of October 9, 1940i 31 V. S.C. 71.(a)Othe cdtractor's claim accraed at the time the..overnment accepted the liability and the sta.te asessed the t s,. namely O(tober 23, 1959. Consequen#ly, the claim, is not barred by the 10-year limitaton., A 2- ,7; p 212 t :, *' ' 1 ): :.

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