Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER · Subchapter A— Gallonage and Occupational Taxes · § 5113

§ 5113. Investigation of claims

291 words·~1 min read·/usc/title-26/section-5113

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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.)
Connections8 cite this
20 references not yet in our index
  • Pub. L. 85–859, title II, § 201
  • 72 Stat. 1346
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • Pub. L. 109–59, title XI, § 11125(b)(3)(A)
  • 119 Stat. 1953
  • 72 Stat. 1340
  • Pub. L. 87–863, § 4(b)
  • 76 Stat. 1142
  • Pub. L. 94–455, title XIX
  • 90 Stat. 1819
  • Pub. L. 100–647, title II, § 2004(t)(2)
  • 102 Stat. 3609
  • Pub. L. 109–59, title XI, § 11125(a)(1)(C)
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 619
  • Pub. L. 85–859
  • Pub. L. 109–59
  • section 5133 of this title
  • Pub. L. 94–455
Citation graph
cites case law
§ 5113
Investigation of claims
Fed. Reg.×4
Stat.×2
C.F.R.×1
U.S.C.×1
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1346
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 109–59, title XI, § 11125(b)(3)(A)
Cites 20 · showing 5Cited by 8 across 4 sources
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.