Title 26 — Internal Revenue CodeRelease 119-73not60
§5554 Pilot Operations
Title 26 › Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter I— Miscellaneous General Provisions › § 5554
Summary
The Secretary may suspend rules under this chapter for pilot tests at distilled spirits plants to develop better supervision that protects revenue. Filing bonds and paying taxes cannot be waived.
Full Legal Text
Title 26, §5554
Internal Revenue Code — Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
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”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5554
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60