Arkansas Legal Resource Navigator

26 U.S.C. § 7233 — Repealed. Pub. L. 94–455, title XIX, § 1952(n)(2)(A), Oct. 4, 1976, 90 Stat. 1846]

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

26 U.S.C. § 7233 — Repealed. Pub. L. 94–455, title XIX, § 1952(n)(2)(A), Oct. 4, 1976, 90 Stat. 1846]

### Statutory Notes Section, act Aug. 16, 1954, ch. 736, 68A Stat. 858, related to failure to pay, or attempt to evade payment of, tax on cotton futures, and other violations. #### 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.

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7233

Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.

Original supplied file — preserved unchanged

Download original Markdown file

File SHA-256: 537d22306e352b2cab6546d5a1ae701f86ba3b918fdbb3b30493400c812f4ec1. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.

Authority boundary: historical or unconfirmed source not current law verified.

Open the recorded source website ↗

Record provenance

Stable record: federal_law:legal_authorities:record_usc_7c98bff340d45387fa52eed9
Source file: Laws/federal/codes/united-states-code/title-26/section-7233-repealed-pub-l-94455-title-xix-1952-n-2-a-oct-4-1976-90-stat-1846--d711ff5907.md
Pages: Not recorded – Not recorded
Passage SHA-256: 6791e3f8def8271c64d3f7f0eeb724aaf01e66215b53172751580179ba13b92f

Source location: Title 26, Chapter 75, § 7233; chapter-075-crimes-other-offenses-and-forfeitures.md

Stored source content

### Statutory Notes Section, act Aug. 16, 1954, ch. 736, 68A Stat. 858, related to failure to pay, or attempt to evade payment of, tax on cotton futures, and other violations. #### 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.

Cross-references

Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.

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-

Source: Supplied U.S. Code snapshot — release unconfirmed · 7 U.S.C. § 15b

Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.

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

26 U.S.C. § 7233 — Untitled legal text

Page 3861 TITLE 26—INTERNAL REVENUE CODE [§ 7234 adulterated butter and process or renovated butter’’, 7239 ‘‘Violations of laws relating to white phosphorus matches’’, and 7241 ‘‘Penalty for fraudulent equali- zation tax certificates’’. 1974—Pub. L. 93–490, § 3(b)(2), Oct. 26, 1974, 88 Stat. 1467, struck out item 7236 ‘‘Violation of laws relating to filled cheese’’. 1970—Pub. L. 91–513, title III, § 1101(b)(4)(B), Oct. 27, 1970, 84 Stat. 1292, struck out items 7237 ‘‘Violation of laws relating to narcotic drugs and to marihuana’’ and 7238 ‘‘Violation of laws relating to opium for smoking’’. 1965—Pub. L. 89–44, title VIII, § 802(b)(6), June 21, 1965, 79 Stat. 159, struck out ‘‘or give bond’’ after ‘‘Failure to register’’ in item 7232. 1964—Pub. L. 88–563, § 6(c)(2), Sept. 2, 1964, 78 Stat. 847, inserted item 7241. § 7231. Failure to obtain license for collection of foreign items Any person required by section 7001 (relating to collection of certain foreign items) to obtain a license who knowingly undertakes to collect the payments described in section 7001 without having obtained a license therefor, or without complying with regulations prescribed under section 7001, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than 1 year, or both. (Aug. 16, 1954, ch. 736, 68A Stat. 857.) § 7232. Failure to register or reregister under section 4101, false representations of reg- istration status, etc. Every person who fails to register or rereg- ister as required by section 4101, or who in con- nection with any purchase of any taxable fuel (as defined in section 4083) or aviation fuel false- ly represents himself to be registered as pro- vided by section 4101, or who willfully m

Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7233

Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.