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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER · Subchapter I— Miscellaneous General Provisions · § 5554

§ 5554. Pilot operations

152 words·~1 min read·/usc/title-26/section-5554

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

For the purpose of facilitating the development and testing of improved methods of governmental supervision (necessary for the protection of the revenue) over distilled spirits plants established under this chapter, the Secretary is authorized to waive any regulatory provisions of this chapter for temporary pilot or experimental operations. Nothing in this section shall be construed as authority to waive the filing of any bond or the payment of any tax provided for in this chapter.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1395; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Connections3 cite this
8 references not yet in our index
  • Pub. L. 85–859, title II, § 201
  • 72 Stat. 1395
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 681
  • Pub. L. 85–859
  • Pub. L. 94–455
Citation graph
cites case law
§ 5554
Pilot operations
Fed. Reg.×2
C.F.R.×1
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1395
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Actact Aug. 16, 1954, ch. 736
Cites 8 · showing 5Cited by 3 across 2 sources
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