26 USC § 5553 - Supervision of premises and operations

---
identifier: "/us/usc/t26/s5553"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5553 - Supervision of premises and operations"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5553"
section_name: "Supervision of premises and operations"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "I"
subchapter_name: "Miscellaneous General Provisions"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1395; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)"
---


# § 5553. Supervision of premises and operations

**(a)** **Assignment of internal revenue officers** The 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 officer** When 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.

---

**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1395; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Editorial Notes

### Prior Provisions

A prior section 5553, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .

For application to vinegar plants of provisions of prior section 5553(a) relating to assignment of storekeeper-gaugers, see also .

### Amendments

1976—Subsecs. (a), (b).  struck out “or his delegate” after “Secretary” wherever appearing.