2002 U.S. Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
Subchapter I - Miscellaneous General Provisions
Sec. 5554 - Pilot operations
View Metadata| Publication Title | United States Code, 2000 Edition, Supplement 2, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER Subchapter I - Miscellaneous General Provisions Sec. 5554 - Pilot operations |
| Contains | section 5554 |
| Date | 2002 |
| Laws in Effect as of Date | January 6, 2003 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Added Pub. L. 85-859, title II, §201, Sept. 2, 1958, 72 Stat. 1395; amended Pub. L. 94-455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834. |
| Statutes at Large References | 72 Stat. 1395 90 Stat. 1834 |
| Public Law References | Public Law 85-859, Public Law 94-455 |
§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, §201, Sept. 2, 1958, 72 Stat. 1395; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Prior ProvisionsA 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.
Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Section Referred to in Other SectionsThis section is referred to in section 7851 of this title.
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