The immediate administration of this chapter is hereby entrusted to the Bureaus of General Excise Taxes and of Alcoholic Beverages and Narcotics of the Department of the Treasury, depending on the claim affecting the collections of one or the other bureau, and said bureaus shall, with the approval of the Secretary of the Treasury, issue such regulations as may be necessary for the enforcement hereof.\nHistory —Apr. 6, 1946, No. 286, p. 664, art. 1, § 13; Apr. 20, 1949, No. 56, p. 142.
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