AMENDMENTS TO SUBTITLE F OF THE INTERNAL REVENUE CODE OF 1954.

SEC. 204. AMENDMENTS TO SUBTITLE F OF THE INTERNAL REVENUE CODE OF 1954.The following provisions of subtitle F, Procedure and Administration, are amended as follows: (1) Subsection (b) of section 6071 is amended by deleting the period at the end thereof and inserting in lieu thereof “and section 5142.” (2) Paragraph (4) of section 6207 is amended to read as follows: “(4) For assessment with respect to taxes required to be paid by chapter 52, see section 5703.” (3) Section 6207 is further amended by striking out paragraphs (6) and (7) thereof, and renumbering paragraphs (8) and (9) as paragraphs (6) and (7), respectively. 72 Stat. 1429 (4) Paragraph (14) of section 6422 is amended to read as follows: “(14) For special provisions relating to alcohol and tobacco taxes, see subtitle E.” (5) Subsection (c) of section 7214 is amended to read as follows: “(c) Cross Reference.— “For penalty on collecting or disbursing officers trading in public funds or debts or property, see 18 U. S. C. 1901.” (6) Subsection (a) of section 7272 is amended by inserting after “person” the following: “(other than persons required to register under subtitle E, or persons engaging in a trade or business on which a special tax is imposed by such subtitle)”. (7) Subsection (b) of section 7272 is amended by striking out “5802, 5841”. (8) Subsection (e) of section 7301 is amended to read as follows: “(e) Conveyances.—Any property (including aircraft, vehicles, vessels, or draft animals) used to transport or for the deposit or concealment of property described in subsection (a) or (b), or any property used to transport or for the deposit or concealment of property which is intended to be used in the making or packaging of property described in subsection (a), may also be seized, and shall be forfeited to the United States.” (9) Section 7324 is amended by inserting after “section 7301” the words “or section 7302”. (10) Section 7325 is amended by striking wherever it appears therein, including the title, “$1,000” and inserting in lieu thereof “$2,500”. (11) The table of sections for part II of subchapter C of chapter 75 is amended by striking out “$1,000” where it appears therein, and inserting in lieu thereof “$2,500”. (12) Section 7325 (4) is amended to read as follows: “(4) Sale in absence of bond.—If no claim is interposed and no bond is given within the time above specified, the Secretary or his delegate shall give reasonable notice of the sale of the goods, wares, or merchandise by publication, and, at the time and place specified in the notice, shall, unless otherwise provided by law, sell the articles so seized at public auction, or upon competitive bids, in accordance with such regulations as may be prescribed by the Secretary or his delegate.” (13) Section 7326 is amended to read as follows: “SEC 7326. DISPOSAL OF FORFEITED OR ABANDONED PROPERTY IN SPECIAL CASES. “(a) Coin-Operated Gaming Devices.—Any coin-operated gaming device as defined in section 4462 (a) (2) upon which a tax is imposed by section 4461 and which has been forfeited under any provision of this title shall be destroyed, or otherwise disposed of, in such manner as may be prescribed by the Secretary or his delegate. “(b) Narcotic Drugs.— “For provisions relating to disposal of forfeited narcotic drugs, see sections 4714, 4733, and 4745 (d). “(c) Firearms.— “For provisions relating to disposal of forfeited firearms, see section 5862 (b).” (14) Subchapter A of chapter 78 is amended by renumbering section 7608 as 7609, and by inserting after section 7607 the following new section: 72 Stat. 1430 “SEC. 7608. AUTHORITY OF INTERNAL REVENUE ENFORCEMENT OFFICERS.“Any investigator, agent, or other internal revenue officer by whatever term designated, whom the Secretary or his delegate charges with the duty of enforcing any of the criminal, seizure, or forfeiture provisions of subtitle E or of any other law of the United States pertaining to the commodities subject to tax under such subtitle for the enforcement of which the Secretary or his delegate is responsible, may— “(1) carry firearms; “(2) execute and serve search warrants and arrest warrants, and serve subpoenas and summonses issued under authority of the United States; “(3) in respect to the performance of such duty, make arrests without warrant for any offense against the United States committed in his presence, or for any felony cognizable under the laws of the United States if he has reasonable grounds to believe that the person to be arrested has committed, or is committing, such felony; and “(4) in respect to the performance of such duty, make seizures of property subject to forfeiture to the United States.” (15) Section 7609 (as renumbered by paragraph (14)) is amended to read as follows: “SEC. 7609. CROSS REFERENCES. “(a) Inspection of Books, Papers, Records, or Other Data.— “For inspection of books, papers, records, or other data in the case of— “(1) Wholesale dealers in oleomargarine, see section 4597. “(2) Wholesale dealers in process or renovated butter or adulterated butter, see section 4815 (b). “(3) Opium, opiates, and coca leaves, see section 4702 (a), 4705, 4721, 4773. “(4) Marihuana, see sections 4742, 4753 (b), and 4773. “(5) Wagering, see section 4423. “(6) Alcohol, tobacco, and firearms taxes, see subtitle E. “(b) Search Warrants.— “For provisions relating to— “(1) Searches and seizures, see Rule 41 of the Federal Rules of Criminal Procedure. “(2) Issuance of search warrants with respect to subtitle E, see section 5557. “(3) Search warrants with respect to property used in violation of the internal revenue laws, sec section 7302.” (16) The table of sections for subchapter A of chapter 78 is amended by striking out “Sec. 7608. Cross references.” and inserting in lieu thereof the following: “Sec. 7008. Authority of internal revenue enforcement officers. “Sec. 7609. Cross references.” (17) Paragraph (1) of section 7652 (a) is amended by striking out “5318” and inserting “5314” in lieu thereof. (18) Paragraph (1) of section 7652 (b) is amended by striking out “5318” and inserting “5314” in lieu thereof. (19) Subsection (a) of section 7655 is amended by striking out paragraph (5) and renumbering paragraph (6) as paragraph (5).