{"data":{"id":"us/26-u.s.c.-5553","jurisdiction":"us","citation":"26 U.S.C. § 5553","heading":"Supervision of premises and operations","body":"(a) Assignment of internal revenue officersThe Secretary is authorized to assign to any premises established under the provisions of this chapter such number of internal revenue officers as may be deemed necessary. (b) Functions of internal revenue officerWhen used in this chapter, the term “internal revenue officer assigned to the premises” means the internal revenue officer assigned by the Secretary to duties at premises established and operated under the provisions of this chapter.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"54e4b9f8a061c3c3e60a34dcfb8bda37e293b98a9c472166769ba9ed70e66512","source_id":"us","stale":true,"prev":"us/26-u.s.c.-5552","next":"us/26-u.s.c.-5554"},"notice":"GroundRules: Original legal text. Not legal advice."}