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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 09:52:37 -04:00

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LegalText 10 U.S.C. § 3748 Penalties for submission of cost known as not allowable us united_states_code code_section 10 ARMED FORCES 273 ALLOWABLE COSTS 3748 10 U.S.C. § 3748 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc10@119-100.zip /us/usc/t10/s3748 data/legal/raw/us/code/title-10/usc10.xml ecde035b0055b6499c4f2f67b88a5982d5abafc118d3952f6fcefefe52792399 06a2679d38355c44f4219c983fdad34009233205d6ba271593a4c1b17a739ec1 32a6b9c06e612825c487e5225ac7c4aeb65552c96ed2c9d021b67a80e1679c9f 2026-07-04 official
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10 U.S.C. § 3748 - Penalties for submission of cost known as not allowable

Text

The submission to an agency of a proposal for settlement of costs for any period after such costs have been accrued that includes a cost that is expressly specified by statute or regulation as being unallowable, with the knowledge that such cost is unallowable, shall be subject to the provisions of section 287 of title 18 and section 3729 of title 31.

(Added and amended Pub. L. 116283, div. A, title XVIII, § 1832(a), (g), Jan. 1, 2021, 134 Stat. 4218, 4222.)

Notes

Editorial Notes

Codification The text of subsec. (i) of section 2324 of this title, which was transferred to this section and amended by Pub. L. 116283, § 1832(g), was based on Pub. L. 99145, title IX, § 911(a)(1), Nov. 8, 1985, 99 Stat. 684; Pub. L. 103355, title II, § 2101(a)(9), Oct. 13, 1994, 108 Stat. 3308.

Prior ProvisionsA prior section 3748 was renumbered section 7278 of this title.

Amendments2021—Pub. L. 116283, § 1832(g), transferred subsec. (i) of section 2324 of this title to this section and struck out subsec. (i) designation and heading “Penalties for Submission of Cost Known as Not Allowable” at beginning.

Statutory Notes and Related Subsidiaries

Effective DateSection and amendment by Pub. L. 116283 effective Jan. 1, 2022, with additional provisions for delayed implementation and applicability of existing law, see section 1801(d) of Pub. L. 116283, set out as an Effective Date of 2021 Amendment note preceding section 3001 of this title.