§5113 — Title 26 Internal Revenue Code | U.S. Code

§5113 Investigation of claims

Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter A— - Gallonage and Occupational Taxes › Part PART II— - MISCELLANEOUS PROVISIONS › Subpart Subpart B— - Nonbeverage Domestic Drawback Claimants › § 5113

Last updated Apr 6, 2026|Official source

Summary

The Secretary can check any books, papers, records, or notes that relate to the claim to see if it is correct. The Secretary can also require the person who filed the claim, that person’s officers or employees, or anyone else who knows about the matter to come, answer questions, and swear to tell the truth.

Title 26, §5113

Internal Revenue Code — Source: USLM XML via OLRC

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.

Notes & Related Subsidiaries

Editorial Notes

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”.