
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5553]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
             CHAPTER 51--DISTILLED SPIRITS, WINES, AND BEER
 
             Subchapter I--Miscellaneous General Provisions
 
Sec. 5553. Supervision of premises and operations


(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, Sec. 201, Sept. 2, 1958, 72 Stat. 1395; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834.)


                            Prior Provisions

    A prior section 5553, act Aug. 16, 1954, ch. 736, 68A Stat. 681, 
consisted of provisions similar to those comprising this section, prior 
to the general revision of this chapter by Pub. L. 85-859.
    For application to vinegar plants of provisions of prior section 
5553(a) relating to assignment of storekeeper-gaugers, see also section 
5505(f) of this title.


                               Amendments

    1976--Subsecs. (a), (b). Pub. L. 94-455 struck out ``or his 
delegate'' after ``Secretary'' wherever appearing.

                  Section Referred to in Other Sections

    This section is referred to in section 5505 of this title.
