26 U.S.C. § 5562
Title 26
Chapter 51
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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Sections in this chapter
- § 5001
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- § 5010
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- § 5026
- § 5041
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- § 5051
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- § 5055
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- § 5555
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- § 5559
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- § 5561
- § 5562
- § 5601
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- § 5661
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- § 5688
- § 5689
- § 5690
- § 5691
- § 5692
§ 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.
Change History
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