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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER · Subchapter I— Miscellaneous General Provisions · § 5553

§ 5553. Supervision of premises and operations

180 words·~1 min read·/usc/title-26/section-5553

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(a)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.
(b)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.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1395; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
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8 references not yet in our index
  • Pub. L. 85–859, title II, § 201
  • 72 Stat. 1395
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 681
  • Pub. L. 85–859
  • Pub. L. 94–455
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cites case law
§ 5553
Supervision of premises and operations
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1395
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Actact Aug. 16, 1954, ch. 736
Cites 9 · showing 6Cited by 0 across 0 sources
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