Current through Pub. L. 119-100Open in workspace
§ 5562 Exemptions from certain requirements in cases of disaster
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.)
Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 5562
Source: decipher.legal/usc/26/5562 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)