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26 U.S.C. § 9038

Examinations and audits; repayments

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 9038, Examinations and audits; repayments, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464634
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After each matching payment period, the Commission shall conduct a thorough examination and audit of the qualified campaign expenses of every candidate and his authorized committees who received payments under section 9037. If the Commission determines that any amount of any payment made to a candidate from the matching payment account was used for any purpose other than— No notification shall be made by the Commission under subsection (b) with respect to a matching payment period more than 3 years after the end of such period. All payments received by the Secretary under subsection (b) shall be deposited by him in the matching payment account.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.

  • Enacted byPub. L. 93-443(S. 3044)1974-10-15
    Federal Election Campaign Act Amendments of 1974
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally