§ 9005. — Certification by Commission.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 26USC9005]
TITLE 26--INTERNAL REVENUE CODE
Subtitle H--Financing of Presidential Election Campaigns
CHAPTER 95--PRESIDENTIAL ELECTION CAMPAIGN FUND
Sec. 9005. Certification by Commission
(a) Initial certifications
Not later than 10 days after the candidates of a political party for
President and Vice President of the United States have met all
applicable conditions for eligibility to receive payments under this
chapter set forth in section 9003, the Commission shall certify to the
Secretary of the Treasury for payment to such eligible candidates under
section 9006 payment in full of amounts to which such candidates are
entitled under section 9004.
(b) Finality of certifications and determinations
Initial certifications by the Commission under subsection (a), and
all determinations made by it under this chapter, shall be final and
conclusive, except to the extent that they are subject to examination
and audit by the Commission under section 9007 and judicial review under
section 9011.
(Added Pub. L. 92-178, title VIII, Sec. 801, Dec. 10, 1971, 85 Stat.
566; amended Pub. L. 93-443, title IV, Secs. 404(c)(6), (7), 405(a),
Oct. 15, 1974, 88 Stat. 1292, 1293; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(C), Oct. 4, 1976, 90 Stat. 1834.)
Amendments
1976--Subsec. (a). Pub. L. 94-455 substituted ``Secretary of the
Treasury'' for ``Secretary''.
1974--Pub. L. 93-443, Sec. 404(c)(6), substituted ``Commission'' for
``Comptroller General'' in section catchline.
Subsec. (a). Pub. L. 93-443, Sec. 405(a), substituted provision for
certification by the Commission not later than 10 days after the
candidates of a political party for President and Vice President have
met all applicable conditions for eligibility to receive payments under
this chapter set forth in section 9003 of this title for prior provision
for certification by the Comptroller General on the basis of the
evidence, books, records, and information furnished by the eligible
candidates of a political party and prior to examination and audit under
section 9007 of this title.
Subsec. (b). Pub. L. 93-443, Sec. 404(c)(7), substituted
``Commission'' for ``Comptroller General'' wherever appearing and ``it''
for ``him''.
Effective Date of 1974 Amendment
Amendment by Pub. L. 93-443 applicable with respect to taxable years
beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93-443,
set out as a note under section 431 of Title 2, The Congress.
Section Referred to in Other Sections
This section is referred to in sections 9006, 9009 of this title.
