26 USC § 5562 - Exemptions from certain requirements in cases of disaster

---
identifier: "/us/usc/t26/s5562"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5562 - Exemptions from certain requirements in cases of disaster"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5562"
section_name: "Exemptions from certain requirements in cases of disaster"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "I"
subchapter_name: "Miscellaneous General Provisions"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1397; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)"
---


# § 5562. Exemptions from certain requirements in cases of disaster

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.

---

**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1397; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Editorial Notes

### Prior Provisions

Provisions similar to those comprising this section were contained in prior section 5215, , , prior to the general revision of this chapter by .

### Amendments

1976— struck out “or his delegate” after “Secretary”.