BATF: Perbezaan antara semakan

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'''Bureau of Alcohol, Tobacco and Firearms (ATF)''' atau lebih dikenali dengan singkatan ATF ialah sebuah badan pungutan cukai, penguatkuasapenguatkuasaan dan pengawalkawalan di bawah Jabatan Kehakiman AS. Biro ini yang ditubuhkan pada 1 JulyJulai 1972 berperanan sebagai badan penguatkuasa undang-undang persekutuan dan regulasi yang berkaitan dengan [[alkohol]], [[tembakau]], [[senjata]], [[letupan]] dan jenayah ''arson''. Biro ini bekerja rapat dengan agensi-agensi persekutuan, negeri dan tempatan yang lain untuk membenteras sebarang jenayah yang melibatkan [[alkohol]], [[tembakau]], [[senjata]], [[letupan]] dan jenayah ''arson''. Namun ATF telah wujud sejak Revolusi Amerika lagi.
 
Ibupejabat ATF terletak di [[Washington]], walaupun kebanyakan stafnya serta operasinya adalah tersebar diseluruh AS, termasuk juga di beberapa negara di seberang laut. ATF terkenal dengan [[makmal|makmalnya]] yang dikhaskan untuk penyiasatan pelbagai jenis jenayah dari pembuatan alkohol sehinggalah bahan letupan. Ia juga terkenal sebagai badan pungutan cukai yang paling efisyen di AS dan telah berjaya mengumpul keuntungan sebanyak ASD$13 bilion setiap tahun.
 
===Organisasi===
==Sejarah==
 
On 10 March 1934 Justice's Prohibition enforcement duties folded into the infant Alcohol Tax Unit (ATU), Bureau of Internal Revenue, Department of the Treasury. At the same time, the FAA, functioning independently within Treasury, was carrying forward its mandate to collect data, to establish license and permit requirements, and define the regulations that ensure an open, fair marketplace for the alcohol industry and the consumer. In 1940 the FAA as an Administration merged with the ATU. The FAA Act continues today as one foundation of ATF's enabling legislation.
 
National dismay over the weaponry wielded so conspicuously by organized crime during Prohibition led to passage in 1934 of the National Firearms Act, followed in four years by the Federal Firearms Act. The newly regulated articles might be firearms, but taxes were involved as ever. The Miscellaneous Tax Unit, Bureau of Internal Revenue, collected the fees. In 1942 enforcement duties for the "Firearms Program" fell to the ATU, which was accustomed to managing controversial industries. In a major Internal Revenue reorganization of 1952, the nearly-century-old Miscellaneous Tax Unit was dismantled. Its firearms and tobacco tax responsibilities went to the ATU. The Bureau of Internal Revenue became the Internal Revenue Service (IRS) we know today. Acknowledging a portion of ATU's new burden, IRS renamed it the Alcohol and Tobacco Tax Division. This incarnation lasted until 1968 passage of the Gun Control Act, which gave to the laboratory, among other things, responsibility for explosives. The division title shifted to Alcohol, Tobacco and Firearms (ATF) Division. Title XI of the Organized Crime Control Act in 1970 (Title XI) formalized ATF Division explosives expertise. In the same year, moved by a growing perception that the IRS's revenue-collecting bias did not reflect ATF Division's enforcement skills, overtures began toward ATF independence.
 
Treasury Department Order No. 120-1 (originally No. 221), effective 1 July 1972, transferred to ATF from IRS those functions, powers and duties related to alcohol, tobacco, firearms, and explosives. (During the mid-1970s at Treasury's direction ATF briefly assumed responsibility for wagering laws; that task returned to the IRS in less than 3 years.) Throughout the 1970s, based on determination that accelerants used in arson, when explosions might occur, meet Title XI's definition of explosives, ATF began demonstrating in court its ability to prove arson. In the Anti-Arson Act of 1982, Congress amended Title XI to make it clear that arson is a federal crime, giving ATF responsibility for investigating commercial arson nationwide.
 
 
On [[November 25]], [[2002]], the [[United States Department of Homeland Security|Homeland Security Act of 2002]] split the Bureau of Alcohol, Tobacco and Firearms into two different parts.
*The Bureau of Alcohol, Tobacco, and Firearms was renamed the Bureau of Alcohol, Tobacco, Firearms and Explosives and was moved into the Justice Department from the [[United States Department of the Treasury|Treasury Department]] and is responsible for the law enforcement effort. It remains known officially by the acronym "ATF."
*The [[Alcohol and Tobacco Tax and Trade Bureau]] (TTB) remained within the Treasury Department and continues to operate most of the tax collection side.
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