The Secretary 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, whenever in his judgment it may seem expedient to do so to meet the requirements of the national defense. Whenever the Secretary shall exercise the authority conferred by this section he may prescribe such regulations as may be necessary to accomplish the purpose which caused him to grant the exemption.
Pub. L. 85–859, title II, § 20172 Stat. 1397Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834(Added , , ; amended , , .)
Editorial Notes
Prior Provisions
act Aug. 16, 1954, ch. 73668A Stat. 641Pub. L. 85–859Provisions similar to those comprising this section were contained in prior section 5217(b), , , prior to the general revision of this chapter by .
Amendments
Pub. L. 94–4551976— struck out “or his delegate” after “Secretary” wherever appearing.