
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5554]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
             CHAPTER 51--DISTILLED SPIRITS, WINES, AND BEER
 
             Subchapter I--Miscellaneous General Provisions
 
Sec. 5554. Pilot operations

    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, Sec. 201, Sept. 2, 1958, 72 Stat. 1395; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834.)


                            Prior Provisions

    A prior section 5554, act Aug. 16, 1954, ch. 736, 68A Stat. 681, 
consisted of provisions similar to those comprising this section, prior 
to the general revision of this chapter by Pub. L. 85-859.


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary''.

                  Section Referred to in Other Sections

    This section is referred to in section 7851 of this title.
