33 U.S.C. § 3076
Presentation of United States flag upon retirement
Upon the release of a commissioned officer from active commissioned service for retirement, the Secretary shall present a United States flag to the officer.
An officer is not eligible for presentation of a flag under subsection (a) if the officer has previously been presented a flag under this section or any other provision of law providing for the presentation of a United States flag incident to release from active service for retirement.
The presentation of a flag under this section shall be at no cost to the recipient.
Provisions similar to those in this section were contained in section 853v of this title prior to repeal by Pub. L. 107–372.