
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document affected by Public Law 107-56 Section 361(c)]
[CITE: 31USC301]

 
                       TITLE 31--MONEY AND FINANCE
 
                           SUBTITLE I--GENERAL
 
                  CHAPTER 3--DEPARTMENT OF THE TREASURY
 
                       SUBCHAPTER I--ORGANIZATION
 
Sec. 301. Department of the Treasury

    (a) The Department of the Treasury is an executive department of the 
United States Government at the seat of the Government.
    (b) The head of the Department is the Secretary of the Treasury. The 
Secretary is appointed by the President, by and with the advice and 
consent of the Senate.
    (c) The Department has a Deputy Secretary of the Treasury appointed 
by the President, by and with the advice and consent of the Senate. The 
Deputy Secretary shall carry out--
        (1) duties and powers prescribed by the Secretary; and
        (2) the duties and powers of the Secretary when the Secretary is 
    absent or unable to serve or when the office of Secretary is vacant.

    (d) The Department has 2 Under Secretaries, an Under Secretary for 
Enforcement, 2 Deputy Under Secretaries, and a Treasurer of the United 
States, appointed by the President, by and with the advice and consent 
of the Senate. The Department also has a Fiscal Assistant Secretary 
appointed by the Secretary. They shall carry out duties and powers 
prescribed by the Secretary. The President may designate one Under 
Secretary as Counselor. When appointing each Deputy Under Secretary, the 
President may designate the Deputy Under Secretary as an Assistant 
Secretary.
    (e) The Department has 7 Assistant Secretaries appointed by the 
President, by and with the advice and consent of the Senate. The 
Assistant Secretaries shall carry out duties and powers prescribed by 
the Secretary. The Assistant Secretaries appointed under this subsection 
are in addition to the Assistant Secretaries appointed under subsection 
(d) of this section.
    (f)(1) The Department has a General Counsel appointed by the 
President, by and with the advice and consent of the Senate. The General 
Counsel is the chief law officer of the Department. Without regard to 
those provisions of title 5 governing appointment in the competitive 
service, the Secretary may appoint not more than 5 Assistant General 
Counsels. The Secretary may designate one of the Assistant General 
Counsels to act as the General Counsel when the General Counsel is 
absent or unable to serve or when the office of General Counsel is 
vacant. The General Counsel and Assistant General Counsels shall carry 
out duties and powers prescribed by the Secretary.
    (2) The President may appoint, by and with the advice and consent of 
the Senate, an Assistant General Counsel who shall be the Chief Counsel 
for the Internal Revenue Service. The Chief Counsel is the chief law 
officer for the Service and shall carry out duties and powers prescribed 
by the Secretary.
    (g) The Department shall have a seal.

(Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 878; Pub. L. 98-594, 
Sec. 1(a), Oct. 30, 1984, 98 Stat. 3129; Pub. L. 99-190, Sec. 141, Dec. 
19, 1985, 99 Stat. 1324; Pub. L. 103-211, title II, Sec. 2003(a), Feb. 
12, 1994, 108 Stat. 24.)

                                          Historical and Revision Notes
-------------------------------------------------------------------------------
---------------------------------
           Revised Section                   Source (U.S. Code)                
Source (Statutes at Large)
-------------------------------------------------------------------------------
---------------------------------
301(a)...............................  31:1001(words before 1st        R.S. Sec
.  233.
                                        comma).
301(b)...............................  31:1001(words after 1st
                                        comma).
301(c)...............................  31:1004(related to Deputy       Feb. 17,
 1922, ch. 55(related to
                                        Secretary).                     appoint
ment and duties of Deputy and
                                                                        Under S
ecretaries), 42 Stat. 366; July
                                                                        22, 195
4, ch. 557, Sec.  3, 68 Stat.
                                                                        496; re
stated May 18, 1972, Pub. L. 92-
                                                                        302, Se
c.  1(a), 86 Stat. 148.
                                                                       Jan. 3, 
1923, ch. 22(related to
                                                                        appoint
ment and duties of Deputy and
                                                                        Under S
ecretaries), 42 Stat. 1087.
                                                                       Apr. 4, 
1924, ch. 84(related to
                                                                        appoint
ment and duties of Deputy and
                                                                        Under S
ecretaries), 43 Stat. 64.
                                       31:1005.                        Feb. 17,
 1922, ch. 55(related to vacancy
                                                                        in offi
ce of Secretary of the Treasury),
                                                                        42 Stat
. 366; restated May 18, 1972,
                                                                        Pub. L.
 92-302, Sec.  1(a), 86 Stat.
                                                                        149.
                                                                       Jan. 3, 
1923, ch. 22(related to vacancy
                                                                        in offi
ce of Secretary of the Treasury),
                                                                        42 Stat
. 1087.
                                                                       Apr. 4, 
1924, ch. 84(related to vacancy
                                                                        in offi
ce of Secretary of the Treasury),
                                                                        43 Stat
. 64.
301(d)...............................  31:141.                         R.S. Sec
.  301.
                                       31:1004(related to Under
                                        Secretaries).
                                       31:1005a(1st-3d sentences).     May 18, 
1972, Pub. L. 92-302, Sec.  1(b),
                                                                        86 Stat
. 149.
                                       5 App.                          Reorg. P
lan No. 3 of 1940, eff. June 30,
                                                                        1940, S
ec.  1(a)(7)(1st sentence), 54
                                                                        Stat. 1
231.
301(e)...............................  31:1005a(last sentence).
                                       31:1006.                        R.S. Sec
.  234; July 11, 1890, ch. 667,
                                                                        Sec.  1
(1st par. under heading
                                                                        ``Treas
ury Department''), 26 Stat. 236;
                                                                        Mar. 3,
 1917, ch. 163, Sec.  1(1st par.
                                                                        under h
eading ``Treasury Department''),
                                                                        39 Stat
. 1083; Reorg. Plan No. 3 of
                                                                        1940, e
ff. June 30, 1940, Sec.  1(d), 54
                                                                        Stat. 1
232; restated July 22, 1954, ch.
                                                                        557, Se
c.  4, 68 Stat. 496; July 8,
                                                                        1963, P
ub. L. 88-58, 77 Stat. 76; May
                                                                        18, 197
2, Pub. L. 92-302, Sec.  1(c), 86
                                                                        Stat. 1
49.
                                       31:1007.                        R.S. Sec
.  245.
301(f)(1)............................  26:7801(b)(1), (2)(last         Aug. 16,
 1954, ch. 736, Sec.  7801(b),
                                        sentence), (3).                 68A Sta
t. 915; restated Sept. 22, 1959,
                                                                        Pub. L.
 86-368, Sec.  1, 73 Stat. 647;
                                                                        Aug. 14
, 1964, Pub. L. 88-426, Sec.
                                                                        305(39)
, 78 Stat. 427; Oct. 4, 1976,
                                                                        Pub. L.
 94-455, Sec.  1906(b)(13)(B), 90
                                                                        Stat. 1
834.
                                       31:1009.                        May 10, 
1934, ch. 277, Sec.  512(a), (c),
                                                                        48 Stat
. 758, 759.
301(f)(2)............................  26:7801(b)(2)(1st, 2d
                                        sentences).
301(g)...............................  31:1010(related to seal).       R.S. Sec
.  372(related to seal); May 10,
                                                                        1934, c
h. 277, Sec.  512(b), 48 Stat.
                                                                        759.
-------------------------------------------------------------------------------
---------------------------------

    In subsection (a), the words ``of the United States Government'' are 
added for clarity.
    In subsection (b), the words ``The Secretary is appointed by the 
President, by and with the advice and consent of the Senate'' are added 
to conform with clause 2, section 2, of article II of the Constitution.
    In subsection (c), the words ``carry out'' and ``duties and powers'' 
are substituted for ``perform'' and ``duties'', respectively, for 
consistency in the revised title and with other titles of the United 
States Code. In clause (1), the words ``in the Office of the Secretary'' 
in 31:1004 are omitted as unnecessary because of the restatement and for 
consistency. Clause (2) is substituted for 31:1005 to eliminate 
unnecessary words and for consistency with other titles of the Code.
    In subsection (d), the words ``in accordance with the civil-service 
laws'' in section 1(a)(7)(1st sentence) of Reorganization Plan No. 3 of 
1940 (eff. June 30, 1940, 54 Stat. 1232) are omitted as unnecessary 
because of title 5. The words ``and shall receive a salary at the rate 
of $15,000 per annum'' are omitted as superseded by 5:5316. The words 
``carry out'' and ``duties and powers'' are substituted for ``perform'' 
and ``duties'', respectively, in 31:1004 and 1005a for consistency in 
the revised title and with other titles of the Code. The words ``in the 
Office of the Secretary'' in 31:1004 are omitted as unnecessary because 
of the restatement and for consistency. The words ``of the Treasury'' in 
31:1005a are omitted for consistency with other titles of the Code and 
as being unnecessary.
    In subsection (e), the words ``of the Treasury'' in 31:1006 and 1007 
are omitted for consistency with other titles of the Code and as being 
unnecessary. The words ``examine letters, contracts, and warrants 
prepared for the signature of the Secretary of the Treasury'' and ``by 
law'' in 31:1007 are omitted as superseded by the source provisions 
restated in section 321 of the revised title. The words ``carry out'' 
and ``duties and powers'' are substituted for ``perform'' and 
``duties'', respectively, for consistency in the revised title and with 
other titles of the Code.
    In subsection (f), the words ``carry out'' and ``duties and powers'' 
are substituted for ``perform'' and ``duties'', respectively, for 
consistency in the revised title and with other titles of the Code. The 
text of 26:7801(b)(3) is omitted as unnecessary because of 5:3101. The 
words ``is absent or unable to serve or when the office of General 
Counsel is vacant'' are substituted for ``during the absence of'' for 
clarity and consistency. The text of 31:1009(less (a)(6th sentence)) is 
omitted as superseded by 26:7801(b) as restated in this subsection.
    In subsection (f)(1), the words ``governing appointment in the 
competitive service'' are substituted for ``civil service laws'' to 
conform to 5:2102.
    In subsection (g), the words ``The General Counsel . . . shall have 
charge'' are omitted as superseded by the source provisions restated in 
subsection (b) of this section and section 321(c) of the revised title.

                       References in Text

    The provisions of title 5 governing appointment in the competitive 
service, referred to in subsec. (f)(1), are classified generally to 
section 3301 et seq. of Title 5, Government Organization and Employees.


                               Amendments

    1994--Subsec. (d). Pub. L. 103-211 inserted ``an Under Secretary for 
Enforcement,'' after ``2 Under Secretaries,''.
    1985--Subsec. (d). Pub. L. 99-190 substituted ``2 Under 
Secretaries'' for ``an Under Secretary, an Under Secretary for Monetary 
Affairs'' and ``The President may designate one Under Secretary as 
Counselor'' for ``When appointing the Under Secretary, the President may 
designate the Under Secretary as Counselor''.
    1984--Subsec. (e). Pub. L. 98-594 substituted ``7'' for ``5''.


            Office of Secretary of the Treasury; Compensation

    Pub. L. 105-61, title I, Sec. 116, Oct. 10, 1997, 111 Stat. 1284, 
provided that:
    ``(a)(1) Effective beginning on the date determined under paragraph 
(2), the compensation and other emoluments attached to the Office of 
Secretary of the Treasury shall be those that would then apply if Public 
Law 103-2 (107 Stat. 4; 31 U.S.C. 301 note) had never been enacted.
    ``(2) Paragraph (1) shall become effective on the later of--
        ``(A) the day after the date on which the individual holding the 
    Office of Secretary of the Treasury on January 1, 1997, ceases to 
    hold that office; or
        ``(B) the date of the enactment of this Act [Oct. 10, 1997].
    ``(3) Nothing in this subsection shall be considered to affect the 
compensation or emoluments due to any individual in connection with any 
period preceding the date determined under paragraph (2).
    ``(b) Subsection (b) of the first section of the public law referred 
to in subsection (a)(1) of this section shall not apply in the case of 
any appointment the consent of the Senate to which occurs on or after 
the date of the enactment of this Act.
    ``(c) This section shall not be limited (for purposes of determining 
whether a provision of this section applies or continues to apply) to 
fiscal year 1998.''


      Establishment of Office of the Undersecretary for Enforcement

    Pub. L. 103-123, title I, Sec. 105, Oct. 28, 1993, 107 Stat. 1234, 
provided that: ``Notwithstanding any other provision of law, the 
Secretary of the Treasury shall establish an Office of the 
Undersecretary for Enforcement within the Department of the Treasury by 
no later than February 15, 1994.''


  Compensation and Emoluments of Secretary of the Treasury at Level in 
     Effect on January 1, 1989; Actions Challenging Appointment on 
                         Constitutional Grounds

    Pub. L. 103-2, Jan. 19, 1993, 107 Stat. 4, provided: ``That (a) the 
compensation and other emoluments attached to the office of Secretary of 
the Treasury shall be those in effect January 1, 1989, notwithstanding 
any increase in such compensation or emoluments after that date under--
        ``(1) the Ethics Reform Act of 1989 (Public Law 101-194) [see 
    Tables for classification] or any other provision of law amended by 
    that Act; or
        ``(2) any other provision of law, or provision which has the 
    force and effect of law, that is enacted or becomes effective during 
    the period beginning at noon of January 3, 1989, and ending at noon 
    of January 3, 1995.
    ``(b)(1) Any person aggrieved by an action of the Secretary of the 
Treasury may bring a civil action in the United States District Court 
for the District of Columbia to contest the constitutionality of the 
appointment and continuance in office of the Secretary of the Treasury 
on the ground that such appointment and continuance in office is in 
violation of article I, section 6, clause 2, of the Constitution. The 
United States District Court for the District of Columbia shall have 
exclusive jurisdiction over such a civil action, without regard to the 
sum or value of the matter in controversy.
    ``(2) Any claim challenging the constitutionality of the appointment 
and continuance in office of the Secretary of the Treasury on the ground 
that such appointment and continuance in office is in violation of 
article I, section 6, clause 2, of the Constitution, in an action 
brought under paragraph (1) shall be heard and determined by a panel of 
three judges in accordance with section 2284 of title 28, United States 
Code. It shall be the duty of the district court to advance on the 
docket and to expedite the disposition of any matter brought under this 
subsection.
    ``(3)(A) An appeal may be taken directly to the Supreme Court of the 
United States from any interlocutory or final judgment, decree, or order 
upon the validity of the appointment and continuance in office of the 
Secretary of the Treasury under article I, section 6, clause 2, of the 
Constitution, entered in any action brought under this subsection. Any 
such appeal shall be taken by a notice of appeal filed within 20 days 
after such judgment, decree, or order is entered.
    ``(B) The Supreme Court shall, if it has not previously ruled on the 
question presented by an appeal taken pursuant to subparagraph (A), 
accept jurisdiction over the appeal, advance the appeal on the docket, 
and expedite the appeal.
    ``(c) This joint resolution shall become effective at 12:00 p.m., 
January 20, 1993.''


           Duties and Functions of Department of the Treasury

    Nothing in Pub. L. 101-576 [see Short Title of 1990 Amendment note 
set out under section 501 of this title] to be construed to interfere 
with exercise of functions, duties, and responsibilities of Department 
of the Treasury, as in effect immediately before Nov. 15, 1990, see 
section 204 of Pub. L. 101-576, set out as a note under section 501 of 
this title.


       Designation of Officers To Act as Secretary of the Treasury

    Designation of officers of Treasury Department to act as Secretary 
of the Treasury, during any period when, by reason of absence, 
disability, or vacancy in office, either the Secretary of the Treasury 
or his Deputy Secretary is not available to exercise the powers or 
perform the duties of the office of the Secretary, see Ex. Ord. No. 
11822, Dec. 10, 1974, 39 F.R. 43275, set out as a note under section 
3345 of Title 5, Government Organization and Employees.

                  Section Referred to in Other Sections

    This section is referred to in section 306 of this title; title 12 
sections 482, 1462a; title 26 section 7801.
