§ 30107. Powers of Commission

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1974

   Federal Election Campaign Act of 1971

   Pub. L. 92–225 title III § 307 · 86 Stat. 3

   Enacted · 52 U.S.C. § 30107

   Pub. L. 92–225, title III, § 307, formerly § 311, as added Pub. L. 93–443, title II, § 208(a), Oct. 15, 1974, 88 Stat. 1282

   Source evidence

   Code source credit
   Pub. L. 92–225, title III, § 307, formerly § 311, as added Pub. L. 93–443, title II, § 208(a), Oct. 15, 1974, 88 Stat. 1282

   Enacted provision · exact public law section
   Sec. 307. reports on contention financing Each committee or other organization which— (1) represents a State, or a political subdivision thereof, or any group of persons, in dealing with officials of a national political party with respect to matters involving a convention held in such State or political subdivision to nominate a candidate for the office of President or Vice President, or (2) represents a national political party in making arrangements for the convention of such party held to nominate a candidate for the office of President or Vice President, shall, within sixty days following the end of the convention (but not later than twenty days prior to the date on which presidential and vice-presidential electors are chosen), file with the Comptroller General of the United States a full and complete financial statement, in such form and detail as he may prescribe, of the sources from which it derived its funds, and the purposes for which such funds were expended.

2. 1976

   Federal Election Campaign Act Amendments of 1976

   Pub. L. 94–283 § 107(b)(1) · 90 Stat. 475

   1. Substituted · 52 U.S.C. § 30107(a)(6)

      Pub. L. 94–283, § 107(b)(1), substituted “civil actions” for “civil proceedings”

   2. Inserted · 52 U.S.C. § 30107(a)(6)

      Pub. L. 94–283, § 107(b)(1), inserted “(in the case of any civil action brought under section 437g(a) (9) of this title)” after “defend” and “and chapter 95 and chapter 96 of title 26” after “this Act”

   Source evidence

   Code amendment note
   Subsec. (a)(6). Pub. L. 94–283, § 107(b)(1), substituted “civil actions” for “civil proceedings” and inserted “(in the case of any civil action brought under section 437g(a) (9) of this title)” after “defend” and “and chapter 95 and chapter 96 of title 26” after “this Act”.

   Enacted provision · exact public law section
   (1) Section 310(a)(6) of the Act (2 U.S.C. 437d(a)(6)), as redesignated by section 105, is amended to read as follows: “(6) to initiate (through civil actions for injunctive, declaratory, or other appropriate relief), defend (in the case of any civil Post, p. 483. action brought under section 313(a)(9)), or appeal any civil action in the name of the Commission for the purpose of enforcing the provisions of this Act and chapter 95 anti chapter 96 of the 26 USC 9001, 9031. Internal Revenue Code of 1954, through its general counsel;”.

3. 1976

   Federal Election Campaign Act Amendments of 1976

   Pub. L. 94–283 § 115(b) · 90 Stat. 475

   1. Substituted · 52 U.S.C. § 30107(a)(7)

      Pub. L. 94–283, § 115(b), substituted “section 312” for “section 313” in the original to accommodate the renumbering of section 313 of Pub. L. 92–225 as section 312 of Pub. L. 92–225 by section 105 of Pub. L. 94–283. Since both the original

   2. Substituted · 52 U.S.C. § 30107(a)(7)

      Pub. L. 94–283, § 115(b), substituted references translate as “section 437f of this title” no change in text was required

   Source evidence

   Code amendment note
   Subsec. (a)(7). Pub. L. 94–283, § 115(b), substituted “section 312” for “section 313” in the original to accommodate the renumbering of section 313 of Pub. L. 92–225 as section 312 of Pub. L. 92–225 by section 105 of Pub. L. 94–283. Since both the original and substituted references translate as “section 437f of this title” no change in text was required.

   Enacted provision · exact public law section
   (b) Section 310(a)(7) of the Act (2 U.S.C. 437d (a)(7)), as redesignated by section 105, is amended by striking out “313” and inserting in lieu thereof “312”.

4. 1976

   Federal Election Campaign Act Amendments of 1976

   Pub. L. 94–283 § 107(a)(1) · 90 Stat. 475

   1. Repealed · 52 U.S.C. § 30107(a)(8)

      Pub. L. 94–283, § 107(a)(1), inserted “to develop such prescribed forms and to” before “to make, amend, and repeal”

   2. Inserted · 52 U.S.C. § 30107(a)(8)

      Pub. L. 94–283, § 107(a)(1), inserted “and chapter 95 and chapter 96 of title 26” after “provisions of this Act”

   Source evidence

   Code amendment note
   Subsec. (a)(8). Pub. L. 94–283, § 107(a)(1), inserted “to develop such prescribed forms and to” before “to make, amend, and repeal” and inserted “and chapter 95 and chapter 96 of title 26” after “provisions of this Act”.

   Enacted provision · exact public law section
   (1) in paragraph (8) thereof, by inserting “develop such prescribed forms and to” immediately before “make”, and by inserting immediately after “Act” the following: “and chapter 95 and chapter 96 of the Internal Revenue Code of 1954”; 26 USC 9001, 9031.

5. 1976

   Federal Election Campaign Act Amendments of 1976

   Pub. L. 94–283 § 107(a)(2) · 90 Stat. 475

   Substituted · 52 U.S.C. § 30107(a)(9)

   Pub. L. 94–283, § 107(a)(2), substituted “and chapter 95 and chapter 96 of title 26; and” for “and sections 608, 610, 611, 613, 614, 615, 616, and 617 of title 18;”

   Source evidence

   Code amendment note
   Subsec. (a)(9). Pub. L. 94–283, § 107(a)(2), substituted “and chapter 95 and chapter 96 of title 26; and” for “and sections 608, 610, 611, 613, 614, 615, 616, and 617 of title 18;”.

   Enacted provision · exact public law section
   (2) in paragraph (9) thereof, by striking out “and sections 608” and all that, follows through “States Code;” and inserting in lieu thereof “and chapter 95 and chapter 96 of the Internal Revenue Code of 1954; and”; and

6. 1976

   Federal Election Campaign Act Amendments of 1976

   Pub. L. 94–283 § 107(a)(3) · 90 Stat. 475

   Redesignated · 52 U.S.C. § 30107(a)(10); 52 U.S.C. § 30107(a)(11)

   Pub. L. 94–283, § 107(a)(3), redesignated par. (11) as par. (10). Former par. (10), which covered the development of prescribed forms under subsection (a)(1) of this section, was struck out

   Source evidence

   Code amendment note
   Subsecs. (a)(10), (11). Pub. L. 94–283, § 107(a)(3), redesignated par. (11) as par. (10). Former par. (10), which covered the development of prescribed forms under subsection (a)(1) of this section, was struck out.

   Enacted provision · exact public law section
   (3) by striking out paragraph (10) and redesignating paragraph (11) as paragraph (10).

7. 1976

   Federal Election Campaign Act Amendments of 1976

   Pub. L. 94–283 § 107(b)(2) · 90 Stat. 475

   Added · 52 U.S.C. § 30107(e)

   Pub. L. 94–283, § 107(b)(2), added subsec. (e)

   Source evidence

   Code amendment note
   Subsec. (e). Pub. L. 94–283, § 107(b)(2), added subsec. (e).

   Enacted provision · exact public law section
   (2) Section 310 of the Act (2 U.S.C. 437d), as redesignated by section 105, is amended by adding at the end thereof the following new subsection: “(e) Except as provided in section 313(a)(9), the power of the Commission to initiate civil actions under subsection (a)(6) shall be the exclusive civil remedy for the enforcement of the provisions of this Act.”.

8. 1980

   Federal Election Campaign Act Amendments of 1979

   Pub. L. 96–187 § 106 · 93 Stat. 1339

   1. Substituted · 52 U.S.C. § 30107(a)

      Pub. L. 96–187, § 106, in par. (1) substituted “under oath, such written reports and answers to questions as the Commission may prescribe” for “in writing such reports and answers to questions as the Commission may prescribe”

   2. Substituted · 52 U.S.C. § 30107(a)

      Pub. L. 96–187, § 106, in par. (1) struck out provision that such submission be made within such reasonable time and under oath as determined by the Commission; in par. (4) struck out “of this subsection” after “paragraph (3)”; in par. (6) substituted “section 437g(a)(8)” for “section 437g(a)(9)”

   3. Substituted · 52 U.S.C. § 30107(a)

      Pub. L. 96–187, § 106, in par. (1) substituted “to enforce the provisions of this Act” for “for the purpose of enforcing the provisions of this Act”; struck out par. (9) relating to formulation of general policy respecting administration of this Act and chapters 95 and 96 of title 26;

   4. Redesignated · 52 U.S.C. § 30107(a)

      Pub. L. 96–187, § 106, in par. (1) redesignated former par. (10) as (9)

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 96–187, § 106, in par. (1) substituted “under oath, such written reports and answers to questions as the Commission may prescribe” for “in writing such reports and answers to questions as the Commission may prescribe” and struck out provision that such submission be made within such reasonable time and under oath as determined by the Commission; in par. (4) struck out “of this subsection” after “paragraph (3)”; in par. (6) substituted “section 437g(a)(8)” for “section 437g(a)(9)”, and substituted “to enforce the provisions of this Act” for “for the purpose of enforcing the provisions of this Act”; struck out par. (9) relating to formulation of general policy respecting administration of this Act and chapters 95 and 96 of title 26; and redesignated former par. (10) as (9).

   Enacted provision · exact public law section
   Sec. 106. powers of the commission Section 307, as so redesignated in section 105(a)(3), is amended to read as follows: “Sec. 307. “powers of the commission (a) The Commission has the power— “(1) to require by special or general orders, any person to submit, under oath, such written reports and answers to questions as the Commission may prescribe; “(2) to administer oaths or affirmations; “(3) to require by subpena, signed by the chairman or the vice chairman, the attendance and testimony of witnesses and the production of all documentary evidence relating to the execution of its duties; “(4) in any proceeding or investigation, to order testimony to be taken by deposition before any person who is designated by the Commission and has the power to administer oaths and, in such instances, to compel testimony and the production of evidence in the same manner as authorized under paragraph (3); “(5) to pay witnesses the same fees and mileage as are paid in Witnesses, fees and mileage payment. like circumstances in the courts of the United States; “(6) to initiate (through civil actions for injunctive, declaratory, or other appropriate relief), defend (in the case of any civil action brought under section 309(a)(8) of this Act) or appeal any Post, p. 1358. civil action in the name of the Commission to enforce the provisions of this Act and chapter 95 and chapter 96 of the Internal Revenue Code of 1954, through its general counsel; 26 USC 9001 et seq., 9031 et seq. Infra. 5 USC 500 et seq. “(7) to render advisory opinions under section 308 of this Act; “(8) to develop such prescribed forms and to make, amend, and repeal such rules, pursuant to the provisions of chapter 5 of title 5, United States Code, as are necessary to carry out the provisions of this Act and chapter 95 and chapter 96 of the Internal Revenue Code of 1954; and “(9) to conduct investigations and hearings expeditiously, to encourage voluntary compliance, and to report apparent violations to the appropriate law enforcement authorities. “(b) Upon petition by the Commission, any United States district court within the jurisdiction of which any inquiry is being carried on may, in case of refusal to obey a subpena or order of the Commission issued under subsection (a), issue an order requiring compliance. Any failure to obey the order of the court may be punished by the court as a contempt thereof. “(c) No person shall be subject to civil liability to any person (other than the Commission or the United States) for disclosing information at the request of the Commission. “(d) (1) Whenever the Commission submits any budget estimate or Budget, transmittal to Congress. request to the President or the Office of Management and Budget, it shall concurrently transmit a copy of such estimate or request to the Congress. “(2) Whenever the Commission submits any legislative recommendation, Legislation, transmittal to Congress. or testimony, or comments on legislation, requested by the Congress or by any Member of the Congress, to the President or the Office of Management and Budget, it shall concurrently transmit a copy thereof to the Congress or to the Member requesting the same. No officer or agency of the United States shall have any authority to require the Commission to submit its legislative recommendations, testimony, or comments on legislation, to any office or agency of the United States for approval, comments, or review, prior to the submission of such recommendations, testimony, or comments to the Congress. “(e) Except as provided in section 309(a)(8) of this Act, the power of Post, p. 1358. the Commission to initiate civil actions under subsection (a)(6) of this section shall be the exclusive civil remedy for the enforcement of the provisions of this Act.”.

   Effective date note
   Amendment by Pub. L. 96–187 effective Jan. 8, 1980, see section 301(a) of Pub. L. 96–187, set out as a note under section 30101 of this title.

9. 1980

   Federal Election Campaign Act Amendments of 1979

   Pub. L. 96–187 § 106 · 93 Stat. 1339

   Changed · 52 U.S.C. § 30107(b)

   Pub. L. 96–187, § 106, reworded subsec. (b) without substantive changes

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 96–187, § 106, reworded subsec. (b) without substantive changes.

   Enacted provision · exact public law section
   Sec. 106. powers of the commission Section 307, as so redesignated in section 105(a)(3), is amended to read as follows: “Sec. 307. “powers of the commission (a) The Commission has the power— “(1) to require by special or general orders, any person to submit, under oath, such written reports and answers to questions as the Commission may prescribe; “(2) to administer oaths or affirmations; “(3) to require by subpena, signed by the chairman or the vice chairman, the attendance and testimony of witnesses and the production of all documentary evidence relating to the execution of its duties; “(4) in any proceeding or investigation, to order testimony to be taken by deposition before any person who is designated by the Commission and has the power to administer oaths and, in such instances, to compel testimony and the production of evidence in the same manner as authorized under paragraph (3); “(5) to pay witnesses the same fees and mileage as are paid in Witnesses, fees and mileage payment. like circumstances in the courts of the United States; “(6) to initiate (through civil actions for injunctive, declaratory, or other appropriate relief), defend (in the case of any civil action brought under section 309(a)(8) of this Act) or appeal any Post, p. 1358. civil action in the name of the Commission to enforce the provisions of this Act and chapter 95 and chapter 96 of the Internal Revenue Code of 1954, through its general counsel; 26 USC 9001 et seq., 9031 et seq. Infra. 5 USC 500 et seq. “(7) to render advisory opinions under section 308 of this Act; “(8) to develop such prescribed forms and to make, amend, and repeal such rules, pursuant to the provisions of chapter 5 of title 5, United States Code, as are necessary to carry out the provisions of this Act and chapter 95 and chapter 96 of the Internal Revenue Code of 1954; and “(9) to conduct investigations and hearings expeditiously, to encourage voluntary compliance, and to report apparent violations to the appropriate law enforcement authorities. “(b) Upon petition by the Commission, any United States district court within the jurisdiction of which any inquiry is being carried on may, in case of refusal to obey a subpena or order of the Commission issued under subsection (a), issue an order requiring compliance. Any failure to obey the order of the court may be punished by the court as a contempt thereof. “(c) No person shall be subject to civil liability to any person (other than the Commission or the United States) for disclosing information at the request of the Commission. “(d) (1) Whenever the Commission submits any budget estimate or Budget, transmittal to Congress. request to the President or the Office of Management and Budget, it shall concurrently transmit a copy of such estimate or request to the Congress. “(2) Whenever the Commission submits any legislative recommendation, Legislation, transmittal to Congress. or testimony, or comments on legislation, requested by the Congress or by any Member of the Congress, to the President or the Office of Management and Budget, it shall concurrently transmit a copy thereof to the Congress or to the Member requesting the same. No officer or agency of the United States shall have any authority to require the Commission to submit its legislative recommendations, testimony, or comments on legislation, to any office or agency of the United States for approval, comments, or review, prior to the submission of such recommendations, testimony, or comments to the Congress. “(e) Except as provided in section 309(a)(8) of this Act, the power of Post, p. 1358. the Commission to initiate civil actions under subsection (a)(6) of this section shall be the exclusive civil remedy for the enforcement of the provisions of this Act.”.

   Effective date note
   Amendment by Pub. L. 96–187 effective Jan. 8, 1980, see section 301(a) of Pub. L. 96–187, set out as a note under section 30101 of this title.

10. 1980

    Federal Election Campaign Act Amendments of 1979

    Pub. L. 96–187 § 106 · 93 Stat. 1339

    Changed · 52 U.S.C. § 30107(c)

    Pub. L. 96–187, § 106, reenacted subsec. (c) without change

    Source evidence

    Code amendment note
    Subsec. (c). Pub. L. 96–187, § 106, reenacted subsec. (c) without change.

    Enacted provision · exact public law section
    Sec. 106. powers of the commission Section 307, as so redesignated in section 105(a)(3), is amended to read as follows: “Sec. 307. “powers of the commission (a) The Commission has the power— “(1) to require by special or general orders, any person to submit, under oath, such written reports and answers to questions as the Commission may prescribe; “(2) to administer oaths or affirmations; “(3) to require by subpena, signed by the chairman or the vice chairman, the attendance and testimony of witnesses and the production of all documentary evidence relating to the execution of its duties; “(4) in any proceeding or investigation, to order testimony to be taken by deposition before any person who is designated by the Commission and has the power to administer oaths and, in such instances, to compel testimony and the production of evidence in the same manner as authorized under paragraph (3); “(5) to pay witnesses the same fees and mileage as are paid in Witnesses, fees and mileage payment. like circumstances in the courts of the United States; “(6) to initiate (through civil actions for injunctive, declaratory, or other appropriate relief), defend (in the case of any civil action brought under section 309(a)(8) of this Act) or appeal any Post, p. 1358. civil action in the name of the Commission to enforce the provisions of this Act and chapter 95 and chapter 96 of the Internal Revenue Code of 1954, through its general counsel; 26 USC 9001 et seq., 9031 et seq. Infra. 5 USC 500 et seq. “(7) to render advisory opinions under section 308 of this Act; “(8) to develop such prescribed forms and to make, amend, and repeal such rules, pursuant to the provisions of chapter 5 of title 5, United States Code, as are necessary to carry out the provisions of this Act and chapter 95 and chapter 96 of the Internal Revenue Code of 1954; and “(9) to conduct investigations and hearings expeditiously, to encourage voluntary compliance, and to report apparent violations to the appropriate law enforcement authorities. “(b) Upon petition by the Commission, any United States district court within the jurisdiction of which any inquiry is being carried on may, in case of refusal to obey a subpena or order of the Commission issued under subsection (a), issue an order requiring compliance. Any failure to obey the order of the court may be punished by the court as a contempt thereof. “(c) No person shall be subject to civil liability to any person (other than the Commission or the United States) for disclosing information at the request of the Commission. “(d) (1) Whenever the Commission submits any budget estimate or Budget, transmittal to Congress. request to the President or the Office of Management and Budget, it shall concurrently transmit a copy of such estimate or request to the Congress. “(2) Whenever the Commission submits any legislative recommendation, Legislation, transmittal to Congress. or testimony, or comments on legislation, requested by the Congress or by any Member of the Congress, to the President or the Office of Management and Budget, it shall concurrently transmit a copy thereof to the Congress or to the Member requesting the same. No officer or agency of the United States shall have any authority to require the Commission to submit its legislative recommendations, testimony, or comments on legislation, to any office or agency of the United States for approval, comments, or review, prior to the submission of such recommendations, testimony, or comments to the Congress. “(e) Except as provided in section 309(a)(8) of this Act, the power of Post, p. 1358. the Commission to initiate civil actions under subsection (a)(6) of this section shall be the exclusive civil remedy for the enforcement of the provisions of this Act.”.

    Effective date note
    Amendment by Pub. L. 96–187 effective Jan. 8, 1980, see section 301(a) of Pub. L. 96–187, set out as a note under section 30101 of this title.

11. 1980

    Federal Election Campaign Act Amendments of 1979

    Pub. L. 96–187 § 106 · 93 Stat. 1339

    Struck · 52 U.S.C. § 30107(d)

    Pub. L. 96–187, § 106, struck out “of the United States” after “President” in pars. (1) and (2)

    Source evidence

    Code amendment note
    Subsec. (d). Pub. L. 96–187, § 106, struck out “of the United States” after “President” in pars. (1) and (2).

    Enacted provision · exact public law section
    Sec. 106. powers of the commission Section 307, as so redesignated in section 105(a)(3), is amended to read as follows: “Sec. 307. “powers of the commission (a) The Commission has the power— “(1) to require by special or general orders, any person to submit, under oath, such written reports and answers to questions as the Commission may prescribe; “(2) to administer oaths or affirmations; “(3) to require by subpena, signed by the chairman or the vice chairman, the attendance and testimony of witnesses and the production of all documentary evidence relating to the execution of its duties; “(4) in any proceeding or investigation, to order testimony to be taken by deposition before any person who is designated by the Commission and has the power to administer oaths and, in such instances, to compel testimony and the production of evidence in the same manner as authorized under paragraph (3); “(5) to pay witnesses the same fees and mileage as are paid in Witnesses, fees and mileage payment. like circumstances in the courts of the United States; “(6) to initiate (through civil actions for injunctive, declaratory, or other appropriate relief), defend (in the case of any civil action brought under section 309(a)(8) of this Act) or appeal any Post, p. 1358. civil action in the name of the Commission to enforce the provisions of this Act and chapter 95 and chapter 96 of the Internal Revenue Code of 1954, through its general counsel; 26 USC 9001 et seq., 9031 et seq. Infra. 5 USC 500 et seq. “(7) to render advisory opinions under section 308 of this Act; “(8) to develop such prescribed forms and to make, amend, and repeal such rules, pursuant to the provisions of chapter 5 of title 5, United States Code, as are necessary to carry out the provisions of this Act and chapter 95 and chapter 96 of the Internal Revenue Code of 1954; and “(9) to conduct investigations and hearings expeditiously, to encourage voluntary compliance, and to report apparent violations to the appropriate law enforcement authorities. “(b) Upon petition by the Commission, any United States district court within the jurisdiction of which any inquiry is being carried on may, in case of refusal to obey a subpena or order of the Commission issued under subsection (a), issue an order requiring compliance. Any failure to obey the order of the court may be punished by the court as a contempt thereof. “(c) No person shall be subject to civil liability to any person (other than the Commission or the United States) for disclosing information at the request of the Commission. “(d) (1) Whenever the Commission submits any budget estimate or Budget, transmittal to Congress. request to the President or the Office of Management and Budget, it shall concurrently transmit a copy of such estimate or request to the Congress. “(2) Whenever the Commission submits any legislative recommendation, Legislation, transmittal to Congress. or testimony, or comments on legislation, requested by the Congress or by any Member of the Congress, to the President or the Office of Management and Budget, it shall concurrently transmit a copy thereof to the Congress or to the Member requesting the same. No officer or agency of the United States shall have any authority to require the Commission to submit its legislative recommendations, testimony, or comments on legislation, to any office or agency of the United States for approval, comments, or review, prior to the submission of such recommendations, testimony, or comments to the Congress. “(e) Except as provided in section 309(a)(8) of this Act, the power of Post, p. 1358. the Commission to initiate civil actions under subsection (a)(6) of this section shall be the exclusive civil remedy for the enforcement of the provisions of this Act.”.

    Effective date note
    Amendment by Pub. L. 96–187 effective Jan. 8, 1980, see section 301(a) of Pub. L. 96–187, set out as a note under section 30101 of this title.

12. 1980

    Federal Election Campaign Act Amendments of 1979

    Pub. L. 96–187 § 106 · 93 Stat. 1339

    Substituted · 52 U.S.C. § 30107(e)

    Pub. L. 96–187, § 106, substituted “section 437g(a)(8)” for “section 437g(a)(9)”

    Source evidence

    Code amendment note
    Subsec. (e). Pub. L. 96–187, § 106, substituted “section 437g(a)(8)” for “section 437g(a)(9)”.

    Enacted provision · exact public law section
    Sec. 106. powers of the commission Section 307, as so redesignated in section 105(a)(3), is amended to read as follows: “Sec. 307. “powers of the commission (a) The Commission has the power— “(1) to require by special or general orders, any person to submit, under oath, such written reports and answers to questions as the Commission may prescribe; “(2) to administer oaths or affirmations; “(3) to require by subpena, signed by the chairman or the vice chairman, the attendance and testimony of witnesses and the production of all documentary evidence relating to the execution of its duties; “(4) in any proceeding or investigation, to order testimony to be taken by deposition before any person who is designated by the Commission and has the power to administer oaths and, in such instances, to compel testimony and the production of evidence in the same manner as authorized under paragraph (3); “(5) to pay witnesses the same fees and mileage as are paid in Witnesses, fees and mileage payment. like circumstances in the courts of the United States; “(6) to initiate (through civil actions for injunctive, declaratory, or other appropriate relief), defend (in the case of any civil action brought under section 309(a)(8) of this Act) or appeal any Post, p. 1358. civil action in the name of the Commission to enforce the provisions of this Act and chapter 95 and chapter 96 of the Internal Revenue Code of 1954, through its general counsel; 26 USC 9001 et seq., 9031 et seq. Infra. 5 USC 500 et seq. “(7) to render advisory opinions under section 308 of this Act; “(8) to develop such prescribed forms and to make, amend, and repeal such rules, pursuant to the provisions of chapter 5 of title 5, United States Code, as are necessary to carry out the provisions of this Act and chapter 95 and chapter 96 of the Internal Revenue Code of 1954; and “(9) to conduct investigations and hearings expeditiously, to encourage voluntary compliance, and to report apparent violations to the appropriate law enforcement authorities. “(b) Upon petition by the Commission, any United States district court within the jurisdiction of which any inquiry is being carried on may, in case of refusal to obey a subpena or order of the Commission issued under subsection (a), issue an order requiring compliance. Any failure to obey the order of the court may be punished by the court as a contempt thereof. “(c) No person shall be subject to civil liability to any person (other than the Commission or the United States) for disclosing information at the request of the Commission. “(d) (1) Whenever the Commission submits any budget estimate or Budget, transmittal to Congress. request to the President or the Office of Management and Budget, it shall concurrently transmit a copy of such estimate or request to the Congress. “(2) Whenever the Commission submits any legislative recommendation, Legislation, transmittal to Congress. or testimony, or comments on legislation, requested by the Congress or by any Member of the Congress, to the President or the Office of Management and Budget, it shall concurrently transmit a copy thereof to the Congress or to the Member requesting the same. No officer or agency of the United States shall have any authority to require the Commission to submit its legislative recommendations, testimony, or comments on legislation, to any office or agency of the United States for approval, comments, or review, prior to the submission of such recommendations, testimony, or comments to the Congress. “(e) Except as provided in section 309(a)(8) of this Act, the power of Post, p. 1358. the Commission to initiate civil actions under subsection (a)(6) of this section shall be the exclusive civil remedy for the enforcement of the provisions of this Act.”.

    Effective date note
    Amendment by Pub. L. 96–187 effective Jan. 8, 1980, see section 301(a) of Pub. L. 96–187, set out as a note under section 30101 of this title.

13. 1986

    Tax Reform Act of 1986

    Pub. L. 99–514 § 2 · 100 Stat. 2085

    Substituted · 52 U.S.C. § 30107(a)(6); 52 U.S.C. § 30107(a)(8)

    Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text

    Source evidence

    Code amendment note
    Subsec. (a)(6), (8). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.

    Enacted provision · exact public law section
    SEC. 2. INTERNAL REVENUE CODE OF 1986. (a) Redesignation of 1954 Code.— The Internal Revenue Title enacted August 16, 1954, as heretofore, hereby, or hereafter amended, may be cited as the “Internal Revenue Code of 1986”. (b) References in Laws, Etc.— Except when inappropriate, any reference in any law, Executive order, or other document— (1) to the Internal Revenue Code of 1954 shall include a reference to the Internal Revenue Code of 1986, and (2) to the Internal Revenue Code of 1986 shall include a reference to the provisions of law formerly known as the Internal Revenue Code of 1954.

19 of 19 references resolved to an enrolled provision