Title 26, Internal Revenue CodeRelease 119-102
§5113 Investigation of Claims
Title 26 › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › CHAPTER 51 — DISTILLED SPIRITS, WINES, AND BEER › Subchapter A — Gallonage and Occupational Taxes › PART II — MISCELLANEOUS PROVISIONS › Subpart B — Nonbeverage Domestic Drawback Claimants › § 5113
Summary
The Secretary may look at any documents or records about a claim. The Secretary can require the claimant or anyone who knows about the claim to come, answer questions, and swear to tell the truth.
Full Legal Text
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.
Legislative History
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”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5113
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102