Title 26 — Internal Revenue CodeRelease 119-73
§5562 Exemptions from certain requirements in cases of disaster
Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter I— - Miscellaneous General Provisions › § 5562
Summary
When a disaster makes it necessary or helpful, the Secretary can temporarily excuse owners of distilled spirits plants from rules in the tax laws that apply to distilled spirits. He cannot excuse any rule that requires paying the tax, and he can limit the exemptions to whatever he thinks is needed.
Full Legal Text
Title 26, §5562
Internal Revenue Code — Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
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”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5562
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73