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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 · § 5562

§ 5562. Exemptions from certain requirements in cases of disaster

141 words·~1 min read·/usc/title-26/section-5562

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Whenever the Secretary finds that it is necessary or desirable, by reason of disaster, to waive provisions of internal revenue law with regard to distilled spirits, he may temporarily exempt proprietors of distilled spirits plants from any provision of the internal revenue laws relating to distilled spirits, except those requiring payment of the tax thereon, to the extent he may deem necessary or desirable.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1397; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
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  • Pub. L. 85–859, title II, § 201
  • 72 Stat. 1397
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 640
  • Pub. L. 85–859
  • Pub. L. 94–455
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§ 5562
Exemptions from certain requirements in cases of disaster
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1397
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 0 across 0 sources
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