§1261. Enforcement, regulations, and scope

(a) The Secretary of the Treasury shall enforce the provisions of this chapter. Regulations to carry out its provisions shall be prescribed by the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury.

(b) This chapter shall not apply to the Canal Zone.

(June 25, 1948, ch. 645, 62 Stat. 761 ; May 24, 1949, ch. 139, §31, 63 Stat. 94 .)

Historical and Revision Notes

1948 Act

Based on sections 222, 223(b), 225 and 226 of title 27, U.S.C., 1940 ed., Intoxicating Liquors (June 25, 1936, ch. 815, §§5, 10, 49 Stat. 1929 , 1930).

Changes were made in phraseology and arrangement.

1949 Act

This section [section 31] corrects a typographical error in section 1261 of title 18, U.S.C.

References in Text

For definition of Canal Zone, referred to in text, see section 3602(b) of Title 22, Foreign Relations and Intercourse.

Amendments

1949-Subsec. (b). Act May 24, 1949, substituted subsection designation "(b)" for "(d)".

Transfer of Functions

Functions of all officers of Department of the Treasury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of such officers, agencies, and employees, by Reorg. Plan No. 26 of 1950, §§1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Employees. Commissioner of Internal Revenue, referred to in this section, is an officer of Department of the Treasury.

Cross References

Forfeiture of liquors and related property, see section 3667 of this title.

Section Referred to in Other Sections

This section is referred to in section 3667 of this title.