Pub. L. 107-296, tit. XI, subtit. B, sec. 1112
TECHNICAL AND CONFORMING AMENDMENTS.
SEC. 1112. TECHNICAL AND CONFORMING AMENDMENTS. (a) The Inspector General Act of 1978 (5 U.S.C. App.) is amended— 116 STAT. 2276 (1) in section 8D(b)(1) by striking “Bureau of Alcohol, Tobacco and Firearms” and inserting “Tax and Trade Bureau”; and (2) in section 9(a)(1)(L)(i), by striking “Bureau of Alcohol, Tobacco, and Firearms” and inserting “Tax and Trade Bureau”. (b) Section 1109(c)(2)(A)(i) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (7 U.S.C. 1445-3(c)(2)(A)(i)) is amended by striking “(on ATF Form 3068) by manufacturers of tobacco products to the Bureau of Alcohol, Tobacco and Firearms” and inserting “by manufacturers of tobacco products to the Tax and Trade Bureau”. (c) Section 2(4)( J) of the Enhanced Border Security and Visa Entry Reform Act of 2002 (Public Law 107-173; 8 U.S.C.A. 1701(4)(J)) is amended by striking “Bureau of Alcohol, Tobacco, and Firearms” and inserting “Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice”. (d) Section 3(1)(E) of the Firefighters’ Safety Study Act (15 U.S.C. 2223b(1)(E)) is amended by striking “the Bureau of Alcohol, Tobacco, and Firearms,” and inserting “the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice,”. (e) Chapter 40 of title 18, United States Code, is amended— (1) by striking section 841(k) and inserting the following: “(k) ‘Attorney General’ means the Attorney General of the United States.”; (2) in section 846(a), by striking “the Attorney General and the Federal Bureau of Investigation, together with the Secretary” and inserting “the Federal Bureau of Investigation, together with the Bureau of Alcohol, Tobacco, Firearms, and Explosives”; and (3) by striking “Secretary” each place it appears and inserting “Attorney General”. (f) Chapter 44 of title 18, United States Code, is amended— (1) in section 921(a)(4)(B), by striking “Secretary” and inserting “Attorney General”; (2) in section 921(a)(4), by striking “Secretary of the Treasury” and inserting “Attorney General”; (3) in section 921(a), by striking paragraph (18) and inserting the following: “(18) The term ‘Attorney General’ means the Attorney General of the United States”; (4) in section 922(p)(5)(A), by striking “after consultation with the Secretary” and inserting “after consultation with the Attorney General”; (5) in section 923(1), by striking “Secretary of the Treasury” and inserting “Attorney General”; and (6) by striking “Secretary” each place it appears, except before “of the Army” in section 921(a)(4) and before “of Defense” in section 922(p)(5)(A), and inserting the term “Attorney General”. (g) Section 1261(a) of title 18, United States Code, is amended to read as follows: “(a) The Attorney General— “(1) shall enforce the provisions of this chapter; and “(2) has the authority to issue regulations to carry out the provisions of this chapter.”. 116 STAT. 2277 (h) Section 1952(c) of title 18, United States Code, is amended by striking “Secretary of the Treasury” and inserting “Attorney General”. (i) Chapter 114 of title 18, United States Code, is amended— (1) by striking section 2341(5), and inserting the following: “(5) the term ‘Attorney General’ means the Attorney General of the United States”; and (2) by striking “Secretary” each place it appears and inserting “Attorney General”. (j) Section 6103(i)(8)(A)(i) of the Internal Revenue Code of 1986 (relating to confidentiality and disclosure of returns and return information) is amended by striking “or the Bureau of Alcohol, Tobacco and Firearms” and inserting “, the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice, or the Tax and Trade Bureau, Department of the Treasury,”. (k) Section 7801(a) of the Internal Revenue Code of 1986 (relating to the authority of the Department of the Treasury) is amended— (1) by striking “Secretary.—Except” and inserting “Secretary.— “(1) In general.—Except”; and (2) by adding at the end the following: “(2) Administration and enforcement of certain provisions by attorney general.— “(A) In general.—The administration and enforcement of the following provisions of this title shall be performed by or under the supervision of the Attorney General; and the term ‘Secretary’ or ‘Secretary of the Treasury’ shall, when applied to those provisions, mean the Attorney General; and the term ‘internal revenue officer’ shall, when applied to those provisions, mean any officer of the Bureau of Alcohol, Tobacco, Firearms, and Explosives so designated by the Attorney General: “(i) Chapter 53. “(ii) Chapters 61 through 80, to the extent such chapters relate to the enforcement and administration of the provisions referred to in clause (i). “(B) Use of existing rulings and interpretations.—Nothing in this Act alters or repeals the rulings and interpretations of the Bureau of Alcohol, Tobacco, and Firearms in effect on the effective date of the Homeland Security Act of 2002, which concern the provisions of this title referred to in subparagraph (A). The Attorney General shall consult with the Secretary to achieve uniformity and consistency in administering provisions under chapter 53 of title 26, United States Code.”. (l) Section 2006(2) of title 28, United States Code, is amended by inserting “, the Director, Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice,” after “the Secretary of the Treasury”. (m) Section 713 of title 31, United States Code, is amended— (1) by striking the section heading and inserting the following: 116 STAT. 2278 “§ 713. Audit of Internal Revenue Service, Tax and Trade Bureau, and Bureau of Alcohol, Tobacco, Firearms, and Explosives”; (2) in subsection (a), by striking “Bureau of Alcohol, Tobacco, and Firearms,” and inserting “Tax and Trade Bureau, Department of the Treasury, and the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice”; and (3) in subsection (b)— (A) in paragraph (1)(B), by striking “or the Bureau” and inserting “or either Bureau”; (B) in paragraph (2)— (i) by striking “or the Bureau” and inserting “or either Bureau”; and (ii) by striking “and the Director of the Bureau” and inserting “the Tax and Trade Bureau, Department of the Treasury, and the Director of the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice”; and (C) in paragraph (3), by striking “or the Bureau” and inserting “or either Bureau”. (n) Section 9703 of title 31, United States Code, is amended— (1) in subsection (a)(2)(B)— (A) in clause (iii)(III), by inserting “and” after the semicolon; (B) in clause (iv), by striking “; and” and inserting a period; and (C) by striking clause (v); (2) by striking subsection (o); (3) by redesignating existing subsection (p) as subsection (o); and (4) in subsection (o)(1), as redesignated by paragraph (3), by striking “Bureau of Alcohol, Tobacco and Firearms” and inserting “Tax and Trade Bureau”. (o) Section 609N(2)(L) of the Justice Assistance Act of 1984 (42 U.S.C. 10502(2)(L)) is amended by striking “Bureau of Alcohol, Tobacco, and Firearms” and inserting “Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice”. (p) Section 32401(a) of the Violent Crime Control and Law Enforcement Act of 1994 (42 U.S.C. 13921(a)) is amended— (1) by striking “Secretary of the Treasury” each place it appears and inserting “Attorney General”; and (2) in subparagraph (3)(B), by striking “Bureau of Alcohol, Tobacco and Firearms” and inserting “Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice”. (q) Section 80303 of title 49, United States Code, is amended— (1) by inserting “or, when the violation of this chapter involves contraband described in paragraph (2) or (5) of section 80302(a), the Attorney General” after “section 80304 of this title.”; and (2) by inserting “, the Attorney General,” after “by the Secretary”. (r) Section 80304 of title 49, United States Code, is amended— (1) in subsection (a), by striking “(b) and (c)” and inserting “(b), (c), and (d)”; (2) by redesignating subsection (d) as subsection (e); and (3) by inserting after subsection (c), the following: 116 STAT. 2279 “(d) Attorney General.—The Attorney General, or officers, employees, or agents of the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice designated by the Attorney General, shall carry out the laws referred to in section 80306(b) of this title to the extent that the violation of this chapter involves contraband described in section 80302 (a)(2) or (a)(5).”. (s) Section 103 of the Gun Control Act of 1968 (Public Law 90-618; 82 Stat. 1226) is amended by striking “Secretary of the Treasury” and inserting “Attorney General”.