Internal Revenue Code:Sec. 5133. Investigation of claims

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
       CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
        Subchapter A - Gallonage and Occupational Taxes
         PART II - OCCUPATIONAL TAX
          Subpart F - Nonbeverage Domestic Drawback Claimants
        

Statute

    Sec. 5133. Investigation of claims
 
      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.
 

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1346; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
    4, 1976, 90 Stat. 1834.)
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 5133, act Aug. 16, 1954, ch. 736, 68A Stat. 623,
    consisted of provisions similar to those comprising this section,
    prior to the general revision of this chapter by Pub. L. 85-859.
                                 AMENDMENTS
      1976 - Pub. L. 94-455 struck out ''or his delegate'' after
    ''Secretary''.