Assignment of internal revenue officers
The Secretary is authorized to assign to any premises established under the provisions of this chapter such number of internal revenue officers as may be deemed necessary.
Functions of internal revenue officer
When used in this chapter, the term “internal revenue officer assigned to the premises” means the internal revenue officer assigned by the Secretary to duties at premises established and operated under the provisions of this chapter.
Pub. L. 85–859, title II, § 20172 Stat. 1395 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834 (Added , , ; amended , , .)
Editorial Notes
Prior Provisions
act Aug. 16, 1954, ch. 736 68A Stat. 681 Pub. L. 85–859A prior section 5553, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .
section 5505(f) of this titleFor application to vinegar plants of provisions of prior section 5553(a) relating to assignment of storekeeper-gaugers, see also .
Amendments
Pub. L. 94–4551976—Subsecs. (a), (b). struck out “or his delegate” after “Secretary” wherever appearing.