The Secretary shall collect
the taxes imposed by the internal revenue laws.
(a) When used in this title,
where not otherwise distinctly expressed or manifestly incompatible
with the intent thereof--
(11) SECRETARY OF THE TREASURY
AND SECRETARY
(A) SECRETARY OF THE TREASURY
The term "Secretary of the Treasury" means the Secretary of the
Treasury, personally, and shall not include any delegate of his.
(B) SECRETARY
The term "Secretary" means the Secretary of the Treasury or his
delegate.
(12) DELEGATE
(A) IN GENERAL
The term "or his delegate"--
(i) when used with reference to the Secretary of the
Treasury, means any officer, employee, or agency of the
Treasury Department duly authorized by the Secretary of the
Treasury directly, or indirectly by one or more
redelegations of authority, to perform the function
mentioned or described in the context; and
(ii) when used with reference to any other official of the
United States, shall be similarly construed.
(B) PERFORMANCE OF CERTAIN FUNCTIONS IN GUAM OR AMERICAN SAMOA
The term "delegate," in relation to the performance of functions
in Guam or American Samoa with respect to the taxes imposed by
chapters 1, 2, and 21, also includes any officer or employee of
any other department or agency of the United States, or of any
possession thereof, duly authorized by the Secretary (directly,
or indirectly by one or more redelegations of authority) to
perform such functions.
(13) COMMISSIONER
The term "Commissioner" means the Commissioner of Internal Revenue.
(a) AUTHORITY TO RECEIVE
It shall be lawful for the
Secretary to receive for internal revenue taxes (or in payment for internal
revenue stamps) any commercially acceptable means that the Secretary
deems appropriate to the extent and under the conditions provided in
regulations prescribed by the Secretary.
(a) GENERAL RULE
The Secretary shall, upon
request, give receipts for all sums collected by him, excepting only
when the same are in payment for stamps sold and delivered; but no receipt
shall be issued in lieu of a stamp representing a tax.
The Secretary is authorized
and required to make the inquiries, determinations, and assessments
of all taxes imposed by this title, or accruing under any former internal
revenue law, which have not been duly paid by stamp at
the time and in the manner provided by law.
6301-6303 … 27 Part 53 (Mfgr
Excise taxes—firearms and ammunition)
6301-6302 … 27 Parts 24 (wine),
25 (beer),
250 (Liquor from Puerto Rico),
270 (Mfgr. Tobacco products
& cigarette tubes),
275 (importing tobacco products
and cigarette tubes)
6301
… 27 Part 70 (Procedure and Administration, ATF)