§9005 — Title 26 Internal Revenue Code | U.S. Code

Summary

The Commission must certify to the Secretary of the Treasury within 10 days after a political party’s presidential and vice‑presidential candidates meet the eligibility rules in section 9003. That certification requests payment in full of the amounts those candidates are owed under section 9004, to be paid under section 9006. The Commission’s initial certification and its other decisions are final and binding, except they may be examined or audited by the Commission under section 9007 and reviewed by a court under section 9011.

Title 26, §9005

Internal Revenue Code — Source: USLM XML via OLRC

(a)Not later than 10 days after the candidates of a political party for President and Vice President of the United States have met all applicable conditions for eligibility to receive payments under this chapter set forth in section 9003, the Commission shall certify to the Secretary of the Treasury for payment to such eligible candidates under section 9006 payment in full of amounts to which such candidates are entitled under section 9004.

(b)Initial certifications by the Commission under subsection (a), and all determinations made by it under this chapter, shall be final and conclusive, except to the extent that they are subject to examination and audit by the Commission under section 9007 and judicial review under section 9011.

Notes & Related Subsidiaries

Editorial Notes

Amendments

1976—Subsec. (a). Pub. L. 94–455 substituted “Secretary of the Treasury” for “Secretary”. 1974—Pub. L. 93–443, § 404(c)(6), substituted “Commission” for “Comptroller General” in section catchline. Subsec. (a). Pub. L. 93–443, § 405(a), substituted provision for certification by the Commission not later than 10 days after the candidates of a political party for President and Vice President have met all applicable conditions for eligibility to receive payments under this chapter set forth in section 9003 of this title for prior provision for certification by the Comptroller General on the basis of the evidence, books, records, and information furnished by the eligible candidates of a political party and prior to examination and audit under section 9007 of this title. Subsec. (b). Pub. L. 93–443, § 404(c)(7), substituted “Commission” for “Comptroller General” wherever appearing and “it” for “him”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1974 AmendmentAmendment by Pub. L. 93–443 applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as a note under section 30101 of Title 52, Voting and Elections.

§9005 Certification by Commission