10 USC § 3749 - Burden of proof on contractor

---
identifier: "/us/usc/t10/s3749"
source: "usc"
legal_status: "official_legal_evidence"
title: "10 USC § 3749 - Burden of proof on contractor"
title_number: 10
title_name: "ARMED FORCES"
section_number: "3749"
section_name: "Burden of proof on contractor"
chapter_number: 273
chapter_name: "ALLOWABLE COSTS"
subchapter_number: "I"
subchapter_name: "GENERAL"
part_number: "V"
part_name: "ACQUISITION"
positive_law: true
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added and amended Pub. L. 116–283, div. A, title XVIII, § 1832(a), (h), Jan. 1, 2021, 134 Stat. 4218, 4222.)"
---


# § 3749. Burden of proof on contractor

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.

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**Source Credit**: (Added and amended Pub. L. 116–283, div. A, title XVIII, § 1832(a), (h), Jan. 1, 2021, 134 Stat. 4218, 4222.)

## Editorial Notes

### Codification

The text of subsec. (j) of , which was transferred to this section and amended by , was based on , , ; , , .

### Prior Provisions

A prior section 3749 was renumbered .

### Amendments

2021—, transferred subsec. (j) of  to this section and struck out subsec. (j) designation and heading “Contractor To Have Burden of Proof” at beginning.

## Statutory Notes and Related Subsidiaries

### Effective Date

Section and amendment by  effective , with additional provisions for delayed implementation and applicability of existing law, see , set out as an Effective Date of 2021 Amendment note preceding .