Title 26 — Internal Revenue CodeRelease 119-73
§9036 Certification by Commission
Title 26 › Subtitle Subtitle H— - Financing of Presidential Election Campaigns › Chapter CHAPTER 96— - PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT › § 9036
Summary
Within 10 days after a candidate becomes eligible under section 9033, the Commission must confirm payment of the amounts the candidate is owed under section 9034. Those confirmations are final, except they can be audited under section 9038 or reviewed by a court under section 9041.
Full Legal Text
Title 26, §9036
Internal Revenue Code — Source: USLM XML via OLRC
(a)Not later than 10 days after a candidate establishes his eligibility under section 9033 to receive payments under section 9037, the Commission shall certify to the Secretary for payment to such candidate under section 9037 payment in full of amounts to which such candidate is entitled under section 9034. The Commission shall make such additional certifications as may be necessary to permit candidates to receive payments for contributions under section 9037.
(b)Initial certifications by the Commission under subsection (a), and all determinations made by it under this chapter, are final and conclusive, except to the extent that they are subject to examination and audit by the Commission under section 9038 and judicial review under section 9041.
Legislative History
Notes & Related Subsidiaries
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as an
Effective Date
of 1974 Amendment note under section 30101 of Title 52, Voting and Elections.
Reference
Citations & Metadata
Citation
26 U.S.C. § 9036
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73