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.
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. 640Pub. L. 85–859Provisions similar to those comprising this section were contained in prior section 5215, , , prior to the general revision of this chapter by .
Amendments
Pub. L. 94–4551976— struck out “or his delegate” after “Secretary”.