26-U.S.C.-5113
§5113 – Investigation of Claims
Pathway
Title 26 > Subtitle E > Chapter 51 > Subchapter A > Part II > Subpart B > Section 5113
Details
- Reference: Section 5113
- Legend: §5113 – Investigation of Claims
- USCode Year: 2013
Provision Content
For the purpose of ascertaining the correctness of any claim filed under this subpart, the Secretary is authorized to examine any books, papers, records, or memoranda bearing upon the matters required to be alleged in the claim, to require the attendance of the person filing the claim or of any officer or employee of such person or the attendance of any other person having knowledge in the premises, to take testimony with reference to any matter covered by the claim, and to administer oaths to any person giving such testimony.
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1346, §5133; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; renumbered §5113, Pub. L. 109–59, title XI, §11125(b)(3)(A), Aug. 10, 2005, 119 Stat. 1953.)
Prior Provisions
A prior section 5113, added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1340; amended Pub. L. 87–863, §4(b), Oct. 23, 1962, 76 Stat. 1142; Pub. L. 94–455, title XIX, §§1905(a)(7), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1819, 1834; Pub. L. 100–647, title II, §2004(t)(2), (4), Nov. 10, 1988, 102 Stat. 3609, 3610, related to exemptions from tax, prior to repeal by Pub. L. 109–59, title XI, §11125(a)(1)(C), (c), Aug. 10, 2005, 119 Stat. 1953, 1957, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date.
Another prior section 5113, act Aug. 16, 1954, ch. 736, 68A Stat. 619, related to exemptions from tax, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
2005—Pub. L. 109–59 renumbered section 5133 of this title as this section.
1976—Pub. L. 94–455 struck out or his delegate after Secretary.
U.S. Encyclopedia of Law Coverage
Subpart A – Manufacturers of Stills in the Legal Encyclopedia: Excise Taxes
In this entry about Subpart A – Manufacturers of Stills, find legal reference material, bibliographies and premiere content related to excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States excise taxes-specific issues, written by authorities in the field.
26-U.S.C.-5054 in the Legal Encyclopedia: Wines
In this entry about 26-U.S.C.-5054, find legal reference material, bibliographies and premiere content related to wines in the American Encyclopedia of Law, presenting a comprehensive view of the United States wines-specific issues, written by authorities in the field.
Subpart E – General Provisions in the Legal Encyclopedia: Distilled Spirits
In this entry about Subpart E – General Provisions, find legal reference material, bibliographies and premiere content related to distilled spirits in the American Encyclopedia of Law, presenting a comprehensive view of the United States distilled spirits-specific issues, written by authorities in the field.
26-U.S.C.-5113 in the Legal Encyclopedia: And Beer
In this entry about 26-U.S.C.-5113, find legal reference material, bibliographies and premiere content related to and beer in the American Encyclopedia of Law, presenting a comprehensive view of the United States and beer-specific issues, written by authorities in the field.
Leave a Reply