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26 U.S.C. § 7263 — Repealed. Pub. L. 94–455, title XIX, § 1952(n)(3)(A), Oct. 4, 1976, 90 Stat. 1846]

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 7263 — Repealed. Pub. L. 94–455, title XIX, § 1952(n)(3)(A), Oct. 4, 1976, 90 Stat. 1846]

### Statutory Notes Section, act Aug. 16, 1954, ch. 736, 68A Stat. 862, provided penalties for violations related to cotton futures. #### Effective Date of Repeal Repeal effective on 90th day after Oct. 4, 1976, see section 1952(o) of Pub. L. 94–455, set out as an Effective Date note under [section 15b of Title 7](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title7-section15b&num=0&edition=prelim), Agriculture.

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Source location: Title 26, Chapter 75, § 7263; chapter-075-crimes-other-offenses-and-forfeitures.md

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Federal law — U.S. Code and appendices · legal_authorities

7 U.S.C. § 15b — Cotton futures contracts

**(a) Short title** This section may be cited as the “United States Cotton Futures Act”. **(b) Omitted** **(c) Definitions** For purposes of this section— (1) **Cotton futures contract** — The term “cotton futures contract” means any contract of sale of cotton for future delivery made at, on, or in any exchange, board of trade, or similar institution or place of business which has been designated a “contract market” by the Commodity Futures Trading Commission pursuant to the Commodity Exchange Act [[7 U.S.C. 1](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title7-section1&num=0&edition=prelim) et seq.] and the term “contract of sale” as so used shall be held to include sales, agreements of sale, and agreements to sell, except that— (A) any cotton futures contract that, by its terms, is settled in cash is excluded from the coverage of this paragraph and section; and (B) any cotton futures contract that permits tender of cotton grown outside of the United States is excluded from the coverage of this paragraph and section to the extent that the cotton grown outside of the United States is tendered for delivery under the cotton futures contract. (2) **Future delivery** — The term “future delivery” shall not include any cash sale of cotton for deferred shipment or delivery. (3) **Person** — The term “person” includes an individual, trust, estate, partnership, association, company, or corporation. (4) **Secretary** — The term “Secretary” means the Secretary of Agriculture of the United States. (5) **Standards** — The term “standards” means the official cotton standards of the United States established by the Secretary pursuant to the United States Cotton Standards Act, as amended [[7 U.S.C. 51](https://uscode.house.gov/view.xhtml?req=granuleid:USC-

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 7263 — Untitled legal text

Page 3863 TITLE 26—INTERNAL REVENUE CODE § 7269 Sec. Editorial Notes AMENDMENTS 2005—Pub. L. 109–59, title XI, § 11164(b)(4), Aug. 10, 2005, 119 Stat. 1976, inserted ‘‘or reregister’’ after ‘‘reg- ister’’ in item 7272. 1976—Pub. L. 94–455, title XIX, §§ 1904(b)(7)(C)(ii), (8)(E)(ii), (9)(C)(ii), 1952(n)(3)(B), Oct. 4, 1976, 90 Stat. 1815, 1816, 1846, struck out items 7263 ‘‘Penalties relat- ing to cotton futures’’, 7264 ‘‘Offenses relating to ren- ovated or adulterated butter’’, 7265 ‘‘Other offenses re- lating to oleomargarine or adulterated butter oper- ations’’, 7267 ‘‘Offenses relating to white phosphorus matches’’, and 7274 ‘‘Penalty for offenses relating to white phosphorus matches’’. 1974—Pub. L. 93–490, § 3(b)(4), Oct. 26, 1974, 88 Stat. 1467, struck out item 7266 ‘‘Offenses relating to filled cheese’’. 1970—Pub. L. 91–258, title II, § 203(c)(2), May 21, 1970, 84 Stat. 239, added item 7275. 1965—Pub. L. 89–44, title VI, § 601(i), June 21, 1965, 79 Stat. 155, struck out item 7275 ‘‘Failure to print correct price on tickets’’. § 7261. Representation that retailers’ excise tax is excluded from price of article Whoever, in connection with the sale or lease, or offer for sale or lease, of any article taxable under chapter 31, makes any statement, written or oral, in advertisement or otherwise, intended or calculated to lead any person to believe that the price of the article does not include the tax imposed by chapter 31, shall on conviction thereof be fined not more than $1,000. (Aug. 16, 1954, ch. 736, 68A Stat. 862.) § 7262. Violation of occupational tax laws relat- ing to wagering—failure to pay special tax Any person who does any act which makes him liable for special tax under subchapter B of chapter 35 without having paid such t

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