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26 U.S.C. § 5113 — Investigation of claims
Federal law — U.S. Code and appendices · legal_authorities
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.
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Source file: Laws/federal/codes/united-states-code/title-26/section-5113-investigation-of-claims--002af5449f.md
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Source location: Title 26, Chapter 51, § 5113; chapter-051-distilled-spirits-wines-and-beer.md
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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.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** Except as provided in regulations prescribed by the Secretary, it shall be unlawful for a dealer to purchase distilled spirits for resale from any person other than a wholesale dealer in liquors who is required to keep the records prescribed by section 5121.
**(b) Limited retail dealers** A limited retail dealer may lawfully purchase distilled spirits for resale from a retail dealer in liquors.
**(c) Penalty and forfeiture** For penalty and forfeiture provisions applicable to violations of subsection (a), see sections 5687 and 7302.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5132
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Federal law — U.S. Code and appendices · legal_authorities
Page 3177
TITLE 26—INTERNAL REVENUE CODE
§ 5114
Editorial Notes
PRIOR PROVISIONS
A prior section 5112, added Pub. L. 85–859, title II,
§ 201, Sept. 2, 1958, 72 Stat. 1340, defined ‘‘dealer’’,
‘‘wholesale dealer in liquors’’, and ‘‘wholesale dealer in
beer’’, prior to repeal by Pub. L. 109–59, title XI,
§ 11125(a)(1)(C), (c), Aug. 10, 2005, 119 Stat. 1953, 1957, ef-
fective July 1, 2008, but inapplicable to taxes imposed
for periods before such date.
Another prior section 5112, act Aug. 16, 1954, ch. 736,
68A Stat. 618, contained definitions of wholesale deal-
ers, prior to the general revision of this chapter by
Pub. L. 85–859.
AMENDMENTS
2005—Pub. L. 109–59 renumbered section 5132 of this
title as this section.
1994—Pub. L. 103–465 substituted ‘‘flavoring extracts,
or perfume’’ for ‘‘or flavoring extracts’’.
1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after
‘‘Secretary’’ wherever appearing.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1994 AMENDMENT
Amendment by Pub. L. 103–465 effective Jan. 1, 1995,
see section 136(d) of Pub. L. 103–465, set out as a note
under section 5001 of this title.
§ 5113. Investigation of claims
For the purpose of ascertaining the correct-
ness 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 per-
son or the attendance of any other person hav-
ing knowledge in the premises, to take testi-
mony 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. 1
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5113
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