[Code of Federal Regulations] [Title 48, Volume 6] [Revised as of October 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 48CFR1553.232-72] [Page 114] TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM CHAPTER 15--ENVIRONMENTAL PROTECTION AGENCY PART 1553_FORMS--Table of Contents Subpart 1553.2_Prescription of Forms Sec. 1553.232-72 EPA Form 1900-5, Contractor's Assignment of Refunds, Rebates, and Credits. 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.