Page:United States Statutes at Large Volume 96 Part 1.djvu/922

 96 STAT. 880

PUBLIC LAW 97-258—SEPT. 13, 1982 (d) The Secretary of the Treasury may designate another officer of the Department to act as the Fiscal Assistant Secretary when the Fiscal Assistant Secretary is absent or unable to serve or when the office of Fiscal Assistant Secretary is vacant. § 307. Office of the Comptroller of the Currency The Office of the Comptroller of the Currency, established under section 324 of the Revised Statutes (12 U.S.C. 1), is an office in the Department of the Treasury. § 308. United States Customs Service The United States Customs Service, established under section 1 of the Act of March 3, 1927 (19 U.S.C. 2071), is a service in the Department of the Treasury. §.309. Continuing in office When the term of office of an officer of the Department of the Treasury ends, the officer may continue to serve until a successor is appointed and qualified. SUBCHAPTER II—ADMINISTRATIVE

Regulations.

§321. General authority of the Secretary (a) The Secretary of the Treasury shall— (1) prepare plans for improving and managing receipts of the United States Government and managing the public debt; (2) carry out services related to finances that the Secretary is required to perform; (3) issue warrants for money drawn on the Treasury consistent with appropriations; (4) mint coins, engrave and print currency and security documents, and refine and assay bullion, and may strike medals; (5) prescribe regulations that the Secretary considers best calculated to promote the public convenience and security, and to protect the Government and individuals from fraud and loss, that apply to anyone who may— (A) receive for the Government, Treasury notes. United States notes, or other Government securities; or (B) be engaged or employed in preparing and issuing those notes or securities; (6) collect receipts; (7) with a view to prosecuting persons, take steps to discover fraud and attempted fraud involving receipts and decide on ways to prevent and detect fraud; and (8) maintain separate accounts of taxes received in each State, territory, and possession of the United States, and collection district, with each account listing— (A) each kind of tax; (B) the amount of each tax; and (C) the money paid as pay and allowances to officers and employees of the Department collecting taxes in that State, territory, possession, or district. (b) The Secretary may— (1) prescribe regulations to carry out the duties and powers of the Secretary;

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