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.
Pub. L. 85–859, title II, § 20172 Stat. 1346Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 109–59, title XI, § 11125(b)(3)(A)119 Stat. 1953(Added , , , § 5133; amended , , ; renumbered § 5113, , , .)
Editorial Notes
Prior Provisions
Pub. L. 85–859, title II, § 20172 Stat. 1340Pub. L. 87–863, § 4(b)76 Stat. 1142Pub. L. 94–455, title XIX90 Stat. 1819Pub. L. 100–647, title II, § 2004(t)(2)102 Stat. 3609Pub. L. 109–59, title XI, § 11125(a)(1)(C)119 Stat. 1953A prior section 5113, added , , ; amended , , ; , §§ 1905(a)(7), 1906(b)(13)(A), , , 1834; , (4), , , 3610, related to exemptions from tax, prior to repeal by , (c), , , 1957, effective , but inapplicable to taxes imposed for periods before such date.
act Aug. 16, 1954, ch. 73668A Stat. 619Pub. L. 85–859Another prior section 5113, , , related to exemptions from tax, prior to the general revision of this chapter by .
Amendments
Pub. L. 109–59section 5133 of this title2005— renumbered as this section.
Pub. L. 94–4551976— struck out “or his delegate” after “Secretary”.