((a)) , (b) Transferred

((c)) ** Transfer of authorities, functions, personnel, and assets to the Department of Justice**

((1)) ** Transferred**

((2)) ** Administration and revenue collection functions** There shall be retained within the Department of the Treasury the authorities, functions, personnel, and assets of the Bureau of Alcohol, Tobacco and Firearms relating to the administration and enforcement of chapters 51 and 52 of title 26, sections 4181 and 4182 of title 26, and title 27.

((3)) ** Transferred**

((d)) ** Tax and Trade Bureau**

((1)) ** Establishment** There is established within the Department of the Treasury the Tax and Trade Bureau.

((2)) ** Administrator** The Tax and Trade Bureau shall be headed by an Administrator, who shall perform such duties as assigned by the Under Secretary for Enforcement of the Department of the Treasury. The Administrator shall occupy a career-reserved position within the Senior Executive Service.

((3)) ** Responsibilities** The authorities, functions, personnel, and assets of the Bureau of Alcohol, Tobacco and Firearms that are not transferred to the Department of Justice under this section shall be retained and administered by the Tax and Trade Bureau.