TREASURY
ORDER 120-01
DATE:
Sunset
Review:
SUBJECT: Alcohol and Tobacco Tax and Trade Bureau
1. ESTABLISHMENT. By virtue of section 1111(d) of the Homeland
Security Act of 2002, Title XI, Subtitle B, Public L. No. 107-296, 116 Stat. 2274,
codified at 6 U.S.C. section 531(d), and by the authority vested in the
Secretary of the Treasury (“Secretary”) under 26 U.S.C. 7801(a) and 31 U.S.C.
Section 321(b), the Tax and Trade Bureau is established within the
Department.
2. DESIGNATION OF THE TAX AND TRADE
BUREAU AS THE ALCOHOL AND TOBACCO TAX AND TRADE BUREAU. The Tax and Trade Bureau is designated as the
Alcohol and Tobacco Tax and Trade Bureau (“TTB”). The head of the TTB is the Administrator
(“Administrator”), who is appointed by the Secretary, and who shall perform
duties as assigned by the Secretary or his designee.
3. AUTHORITIES, FUNCTIONS, AND POWERS OF
THE ADMINISTRATOR. The Administrator
shall exercise the authorities, perform the functions, and carry out the duties
of the Secretary in the administration and enforcement of:
a. Chapters
51 and 52 of the Internal Revenue Code of 1986;
b. Sections
4181 and 4182 of the Internal Revenue Code of 1986; and
c. Title 27,
4. FORMER AUTHORITIES
OF THE DIRECTOR, ATF. The
Administrator shall have all authorities delegated to the Director of the
Bureau of Alcohol, Tobacco and Firearms in effect on January 23, 2003, that are
related to the administration and enforcement of the laws specified in
paragraph 3. The Administrator shall
possess full authority, powers, and duties to administer the affairs of and to
perform the functions of TTB, including, without limitation, all management and
administrative authorities and responsibilities similarly granted and assigned to
Bureau Heads or Heads of Bureaus in Treasury Orders and Treasury Directives.
5. COMPLETED
ADMINISTRATIVE ACTIONS, PENDING PROCEEDINGS, AND REGULATIONS.
a. All completed administrative actions of
the Bureau of Alcohol, Tobacco and Firearms, including but not limited to orders,
determinations, rules, regulations, personnel actions, permits, agreements,
grants, contracts, certificates, licenses, registrations, privileges and forms issued,
adopted or executed in connection with the administration and enforcement of
the laws specified in paragraph 3 on or before January 23, 2003, shall continue
in effect until superseded or revised.
b. The terms “Director, Bureau of Alcohol,
Tobacco and Firearms,” “Director,” and similar references wherever used in completed
administrative actions issued, adopted or executed in connection with the
administration and enforcement of the laws specified in paragraph 3 on or
before
c. Proceedings pending in the Bureau of
Alcohol, Tobacco and Firearms on January 23, 2003, relating to the
administration and enforcement of the laws specified in paragraph 3, including but
not limited to notices of proposed rulemaking, applications for licenses,
permits, certificates, grants, and financial assistance, and personnel actions
and other administrative proceedings, shall be under the authority of the Secretary
and are delegated to the Administrator consistent with delegations from the
Secretary to the Director of the Bureau of Alcohol, Tobacco and Firearms in
effect on January 23, 2003.
d. Regulations for the purposes of
carrying out the authorities, functions, and duties delegated to the
Administrator may be issued by him with the approval of the Secretary or his
designee.
6. REDELEGATION. The Administrator may delegate any of the
authority vested under this Order. All
delegations of authority in existence on January 23, 2003, by the Director of
the Bureau of Alcohol, Tobacco and Firearms related to the administration and
enforcement of the laws specified in paragraph 3 to positions established
within TTB shall remain in effect until superseded or revised.
7. RATIFICATION. Any action heretofore taken that is
consistent with this Order is hereby affirmed and ratified.
8. PRIVACY
ACT OF 1974, AS AMENDED, SYSTEMS OF RECORDS. All systems of records of the Bureau of
Alcohol, Tobacco and Firearms related to the administration and enforcement of
the laws specified in paragraph 3 that were in effect on January 23, 2003, shall
be TTB systems of records and shall continue to be covered by the Federal
Register notice published on August 30, 2001, at 66 Federal Register 45893,
until superseded or revised.
9. CANCELLATIONS.
a.. Treasury Order 120-01, “Establishment of the Bureau of
Alcohol, Tobacco and Firearms,” dated
b. Treasury
Order 120-02, “Trafficking in Contraband Cigarettes,” dated
c. Treasury Order 120-03, “Transfer of
Functions to the Director, Bureau of Alcohol, Tobacco and Firearms, to
Administer and Enforce, 26 U.S.C. 4181 and 4182, Relating to Excise Tax on
Firearms,” dated November 5, 1990, is cancelled.
d. Treasury
Directive 15-12, “Delegation of Authority to the Director, Bureau of Alcohol,
Tobacco and Firearms, to Investigate Violations of 18 U.S.C. §§ 1956 and 1957,”
dated
10. AUTHORITIES. Section 1111 of the Homeland Security Act of
2002, Title XI, Subtitle B, Public L. No. 107-296, 116 Stat. 2274, codified 6 U.S.C.
section 531, 26 U.S.C. Section 7801(a), and 31 U.S.C. Section 321(b).
11. EFFECTIVE
DATE:
12. OFFICE OF
PRIMARY INTEREST: Alcohol and
Tobacco Tax and Trade Bureau.
/S/
Kenneth W. Dam
Acting
Secretary of the Treasury