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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 5554 Pilot operations us united_states_code code_section 26 INTERNAL REVENUE CODE 51 DISTILLED SPIRITS, WINES, AND BEER 5554 26 U.S.C. § 5554 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s5554 data/legal/raw/us/code/title-26/usc26.xml e71e314a3abad3f0b67a32c80f5c8f9f49a925732a8c610a8b51a38032087816 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 e0da7c84fbd759c52315a467eb2bea361c6ad9b347ba7841c78fb381a8af1c6d 2026-07-04 official
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26 U.S.C. § 5554 - Pilot operations

Text

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. 85859, title II, § 201, Sept. 2, 1958, 72 Stat. 1395; amended Pub. L. 94455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Notes

Editorial Notes

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. 85859.

Amendments1976—Pub. L. 94455 struck out “or his delegate” after “Secretary”.