Can "sir" be used to address female officers?

The use of the term sir as a form of address for men, especially those of higher rank or status, is discussed in several prior questions including this one. They all indicate that the term is reserved to males, and that there are a number of related terms for females, such as ma'am.

A review of the first dozen online dictionaries at onelook.com confirms that sir is strictly reserved for male addressees. For example ODO defines it as

used as a polite or respectful way of addressing a man, especially one in a position of authority: excuse me, sir

On several recent television shows in the US, the term sir has been used by a police officer to address his or her supervisor who was female. In the context, the use was sincere and was not objected to by the superior.

Has the use of sir when addressing a superior female in a military or quasi-military setting become acceptable, or is this merely literary license?

The U.S. Army Field Manual FM 7-21.13 Section 4.18 states:

4-18. A soldier addressing a higher ranking officer uses the word sir or ma’am in the same manner as a polite civilian speaking with a person to whom he wishes to show respect. In the military service, the matter of who says sir or ma’am to whom is clearly defined; in civilian life it is largely a matter of discretion. In the case of NCOs and soldiers, we address them by their rank because they’ve earned that rank.

Therefore, the military protocol follows the civilian protocol of respectful addresses, with the additional requirement that the greeting is mandatory when addressing superior officers.

Since in normal day English one does not generally refer to females as "sir", the same would apply in a military context.

As commented by @MετάEd, this seems a question of military etiquette. So allow to me offer this answer based on what I have observed.

I am not a member of the military myself, but I spend a lot of time working at a U.S. military base in a building that houses many male and female members of the military, members of every service (Army, Navy, Air Force, Marines, and Coast Guard), as well as members of the Canadian and Mexican military.

In every case that I have witnessed (where the speakers are using English), women are addressed as "ma'am." Additionally, half of the people answer their phones with a phrase similar to, "Hello this is Private John Doe; how may I help you sir or ma'am?"

As a side note, I wish that my French and Spanish were better so that I could comment on how the users of those languages address each other.

Sir is for men. Most women would be offended if you called them sir (with the possible exception of some supreme feminists). Like John M. Landsberg commented, "Ma'am" is what you want to use unless you're asking for trouble.