{"data":{"id":"us/26-u.s.c.-5554","jurisdiction":"us","citation":"26 U.S.C. § 5554","heading":"Pilot operations","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"32d9f08b5d8b5a6a067655556b323618587d378ab6cb5b85d89bcff31fefd9d3","source_id":"us","stale":true,"prev":"us/26-u.s.c.-5553","next":"us/26-u.s.c.-5555"},"notice":"GroundRules: Original legal text. Not legal advice."}
