material

(4)the term “material” means having a natural tendency to influence, or be capable of influencing, the payment or receipt of money or property. (c)Any information furnished pursuant to subsection (a)(2) shall be exempt from disclosure undersection 552 of title 5. (d)This section does not apply to claims, records, or statements made under the Internal Revenue Code of 1986.

Source

31 USC § 3729(b)(4)


Scoping language

For purposes of this section
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