26 U.S.C. § 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.
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Nearby sections (25 sections)
- 5521 · Repealed. Pub. L. 96–39, title VIII, § 807(a)(50), July 26,…
- 5551 · General provisions relating to bonds
- 5552 · Installation of meters, tanks, and other apparatus
- 5553 · Supervision of premises and operations
- 5554 · Pilot operations
- 5555 · Records, statements, and returns
- 5556 · Regulations
- 5557 · Officers and agents authorized to investigate, issue search…
- 5558 · Authority of enforcement officers
- 5559 · Determinations
- 5560 · Other provisions applicable
- 5561 · Exemptions to meet the requirements of the national defense
- 5562 · Exemptions from certain requirements in cases of disaster
- 5601 · Criminal penalties
- 5602 · Penalty for tax fraud by distiller
- 5603 · Penalty relating to records, returns, and reports
- 5604 · Penalties relating to marks, brands, and containers
- 5605 · Penalty relating to return of materials used in the manufacture…
- 5606 · Penalty relating to containers of distilled spirits
- 5607 · Penalty and forfeiture for unlawful use, recovery, or…
- 5608 · Penalty and forfeiture for fraudulent claims for export drawback…
- 5609 · Destruction of unregistered stills, distilling apparatus,…
- 5610 · Disposal of forfeited equipment and material for distilling
- 5611 · Release of distillery before judgment
- 5612 · Forfeiture of taxpaid distilled spirits remaining on bonded…