In a proceeding before the Armed Services Board of Contract Appeals, the United States Court of Federal Claims, or any other Federal court in which the reasonableness of indirect costs for which a contractor seeks reimbursement from the Department of Defense is in issue, the burden of proof shall be upon the contractor to establish that those costs are reasonable.
10 U.S. Code § 3749 - Burden of proof on contractor
The text of subsec. (j) of section 2324 of this title, which was transferred to this section and amended by Pub. L. 116–283, § 1832(h), was based on Pub. L. 100–370, § 1(f)(3)(A), July 19, 1988, 102 Stat. 846; Pub. L. 103–355, title II, § 2101(a)(10), Oct. 13, 1994, 108 Stat. 3308.
A prior section 3749 was renumbered section 7279 of this title.
2021—Pub. L. 116–283, § 1832(h), transferred subsec. (j) of section 2324 of this title to this section and struck out subsec. (j) designation and heading “Contractor To Have Burden of Proof” at beginning.
Section and amendment by Pub. L. 116–283 effective Jan. 1, 2022, with additional provisions for delayed implementation and applicability of existing law, see section 1801(d) of Pub. L. 116–283, set out as an Effective Date of 2021 Amendment note preceding section 3001 of this title.