
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: 26USC5562]

 
                     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. 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, Sec. 201, Sept. 2, 1958, 72 Stat. 1397; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834.)


                            Prior Provisions

    Provisions similar to those comprising this section were contained 
in prior section 5215, act Aug. 16, 1954, ch. 736, 68A Stat. 640, 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''.
