There shall be retained within the Department of the Treasury the authorities, functions, personnel, and assets of the Bureau of Alcohol, Tobacco and Firearms relating to the administration and enforcement of chapters 51 and 52 of title 26, sections 4181 and 4182 of title 26, and title 27.
There is established within the Department of the Treasury the Tax and Trade Bureau.
The Tax and Trade Bureau shall be headed by an Administrator, who shall perform such duties as assigned by the Under Secretary for Enforcement of the Department of the Treasury. The Administrator shall occupy a career-reserved position within the Senior Executive Service.
The authorities, functions, personnel, and assets of the Bureau of Alcohol, Tobacco and Firearms that are not transferred to the Department of Justice under this section shall be retained and administered by the Tax and Trade Bureau.
6 U.S.C. § 531
EDITORIAL NOTES
AMENDMENTS2006- Pub. L. 109-162 transferred section catchline and subsecs. (a)-(c)(1), (3), to section 599A of Title 28, Judiciary and Judicial Procedure.
- Department
- The term "Department" means the Department of Homeland Security.
- Secretary
- The term "Secretary" means the Secretary of Homeland Security.
- assets
- The term "assets" includes contracts, facilities, property, records, unobligated or unexpended balances of appropriations, and other funds or resources (other than personnel).
- functions
- The term "functions" includes authorities, powers, rights, privileges, immunities, programs, projects, activities, duties, and responsibilities.
- personnel
- The term "personnel" means officers and employees.
- Administrator
- the term "Administrator" means the Administrator of the Agency;