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7 U.S.C. § 614 — Separability
Federal law — U.S. Code and appendices · legal_authorities
If any provision of this chapter is declared unconstitutional, or the applicability thereof to any person, circumstance, or commodity is held invalid the validity of the remainder of this chapter and the applicability thereof to other persons, circumstances, or commodities shall not be affected thereby.
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Source location: Title 7, Chapter 26, § 614; chapter-026-agricultural-adjustment.md
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If any provision of this chapter is declared unconstitutional, or the applicability thereof to any person, circumstance, or commodity is held invalid the validity of the remainder of this chapter and the applicability thereof to other persons, circumstances, or commodities shall not be affected thereby.
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Federal law — U.S. Code and appendices · legal_authorities
It is declared that the disruption of the orderly exchange of commodities in interstate commerce impairs the purchasing power of farmers and destroys the value of agricultural assets which support the national credit structure and that these conditions affect transactions in agricultural commodities with a national public interest, and burden and obstruct the normal channels of interstate commerce.
Source: Supplied U.S. Code snapshot — release unconfirmed · 7 U.S.C. § 601
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** To obtain revenue for extraordinary expenses incurred by reason of the national economic emergency, there shall be levied processing taxes as hereinafter provided. When the Secretary of Agriculture determines that any one or more payments authorized to be made under [section 608 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title7-section608&num=0&edition=prelim) are to be made with respect to any basic agricultural commodity, he shall proclaim such determination, and a processing tax shall be in effect with respect to such commodity from the beginning of the marketing year therefor next following the date of such proclamation; except that (1) in the case of sugar beets and sugarcane, the Secretary of Agriculture shall, on or before the thirtieth day after May 9, 1934, proclaim that rental or benefit payments with respect to said commodities are to be made, and the processing tax shall be in effect on and after the thirtieth day after May 9, 1934, and (2) in the case of rice, the Secretary of Agriculture shall, before April 1, 1935, proclaim that rental or benefit payments are to be made with respect thereto, and the processing tax shall be in effect on and after April 1, 1935. In the case of sugar beets and sugarcane, the calendar year shall be considered to be the marketing year and for the year 1934 the marketing year shall begin January 1, 1934. In the case of rice, the period from August 1 to July 31, both inclusive, shall be considered to be the marketing year. The processing tax shall be levied, assessed, and collected upon the first domestic processing of the commodity, whether of domestic production or imported, and shall be paid by the processor. The rate of tax shall conform to the requirements of subsection (b). Such rat
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** If at any time the Secretary of Agriculture finds, upon investigation and after due notice and opportunity for hearing to interested parties, that any class of products of any commodity is of such low value, considering the quantity of the commodity used for their manufacture, that the imposition of the processing tax would prevent in whole or in large part the use of the commodity in the manufacture of such products and thereby substantially reduce consumption and increase the surplus of the commodity, then the Secretary of Agriculture shall so certify to the Secretary of the Treasury, specifying whether such results will in his judgment most effectively be prevented by a suspension of the imposition of the processing tax or a refund of the tax paid, with respect to such amount of the commodity or any product thereof as is used in the manufacture of such products, and thereafter, as shall be specified in such certification, (1) the imposition of the processing tax shall be suspended with respect to such amount of the commodity as is used in the manufacture of such products, and thereafter, as shall be specified in such certification, (2) the imposition of the processing tax shall be suspended with respect to such amount of the commodity as is used in the manufacture of such products until such time as the Secretary of Agriculture, after further investigation and due notice and opportunity for hearing to interested parties, revokes his certification to the Secretary of the Treasury, or (3) the Secretary of the Treasury shall refund (in accordance with the provisions of, to such persons and in such manner as shall be specified in, such certification) the amount of any tax paid (prior to the date of any revocation by the Secretary of Agriculture of his certificati
Source: Supplied U.S. Code snapshot — release unconfirmed · 7 U.S.C. § 615
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** Upon the sale or other disposition of any article processed wholly or in chief value from any commodity with respect to which a processing tax is to be levied, that on the date the tax first takes effect or wholly terminates with respect to the commodity, is held for sale or other disposition (including articles in transit) by any person, there shall be made a tax adjustment as follows:
(1) Whenever the processing tax first takes effect, there shall be levied, assessed, and collected a tax to be paid by such person equivalent to the amount of the processing tax which would be payable with respect to the commodity from which processed if the processing had occurred on such date. Such tax upon articles imported prior to, but in customs custody or control on, the effective date, shall be paid prior to release therefrom. In the case of sugar, the tax on floor stocks, except the retail stocks of persons engaged in retail trade, shall be paid for the month in which the stocks are sold, or used in the manufacture of other articles, under rules and regulations prescribed by the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury.
(2) Whenever the processing tax is wholly terminated, (A) there shall be refunded or credited in the case of a person holding such stocks with respect to which a tax under this chapter has been paid, or (B) there shall be credited or abated in the case of a person holding such stocks with respect to which a tax under this chapter is payable, where such person is the processor liable for the payment of such tax, or (C) there shall be refunded or credited (but not before the tax has been paid) in the case of a person holding such stocks with respect to which a tax under this chapter is payable, where such person
Source: Supplied U.S. Code snapshot — release unconfirmed · 7 U.S.C. § 616
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** Upon the exportation to any foreign country (and/or to the Virgin Islands, American Samoa, the Canal Zone, and the island of Guam) of any product processed wholly or partly from a commodity with respect to which product or commodity a tax has been paid or is payable under this chapter, the tax due and payable or due and paid shall be credited or refunded. Under regulations prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, the credit or refund shall be allowed to the consignor named in the bill of lading under which the product is exported or to the shipper or to the person liable for the tax provided the consignor waives any claim thereto in favor of such shipper or person liable for the tax. In the case of rice, a tax due under this chapter which has been paid by a tax-payment warrant shall be deemed for the purposes of this subsection to have been paid; and with respect to any refund authorized under this section, the amount scheduled by the Commissioner of Internal Revenue for refunding shall be paid, any provision of law notwithstanding. In the case of sugar beets and sugarcane, this subsection shall be applicable to exports of products thereof to the Virgin Islands, American Samoa, the Canal Zone, and/or the island of Guam only if this chapter with respect to sugar beets and sugarcane is not made applicable thereto. The term “product” includes any product exported as merchandise, or as a container for merchandise, or otherwise.
**(b)** Upon the giving of bond satisfactory to the Secretary of the Treasury for the faithful observance of the provisions of this chapter requiring the payment of taxes, any person shall be entitled, without payment of the tax, to process for such exportation any commodity with
Source: Supplied U.S. Code snapshot — release unconfirmed · 7 U.S.C. § 617
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** If (1) any processor, jobber, or wholesaler has, prior to the date a tax with respect to any commodity is first imposed under this chapter, made a bona fide contract of sale for delivery on or after such date, of any article processed wholly or in chief value from such commodity, and if (2) such contract does not permit the addition to the amount to be paid thereunder of the whole of such tax, then (unless the contract prohibits such addition) the vendee shall pay so much of the tax as is not permitted to be added to the contract price.
**(b)** Taxes payable by the vendee shall be paid to the vendor at the time the sale is consummated and shall be collected and paid to the United States by the vendor in the same manner as other taxes under this chapter. In case of failure or refusal by the vendee to pay such taxes to the vendor, the vendor shall report the facts to the Commissioner of Internal Revenue who shall cause collections of such taxes to be made from the vendee.
Source: Supplied U.S. Code snapshot — release unconfirmed · 7 U.S.C. § 618
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** The taxes provided in this chapter shall be collected by the Bureau of Internal Revenue under the direction of the Secretary of the Treasury. Such taxes shall be paid into the Treasury of the United States.
**(b)** All provisions of law, including penalties, applicable with respect to the taxes imposed by section 600 of the Revenue Act of 1926, and the provisions of section 626 of the Revenue Act of 1932, shall, insofar as applicable and not inconsistent with the provisions of this chapter, be applicable in respect of taxes imposed by this chapter: Provided, That the Secretary of the Treasury is authorized to permit postponement, for a period not exceeding one hundred and eighty days, of the payment of not exceeding three-fourths of the amount of the taxes covered by any return under this chapter, but postponement of all taxes covered by returns under this chapter for a period not exceeding one hundred and eighty days may be permitted in cases in which the Secretary of the Treasury authorizes such taxes to be paid each month on the amount of the commodity marketed during the next preceding month.
**(c)** Repealed. June 30, 1947, ch. 166, title II, § 206(d), 61 Stat. 208.
**(d)** Under regulations made by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, any person required pursuant to the provisions of this chapter to file a return may be required to file such return and pay the tax shown to be due thereon to the collector of internal revenue for the district in which the processing was done or the liability was incurred. Whenever the Commissioner of Internal Revenue deems it necessary, he may require any person or class of persons handling or dealing in any commodity or product thereof, with respect to which a tax is i
Source: Supplied U.S. Code snapshot — release unconfirmed · 7 U.S.C. § 619
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Federal law — U.S. Code and appendices · legal_authorities
The processing tax authorized by [section 609 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title7-section609&num=0&edition=prelim), when levied upon cotton, shall be payable ninety days after the filing of the processor’s report: Provided, That, under regulations to be prescribed by the Secretary of the Treasury, the time for payment of such tax upon cotton may be extended, but in no case to exceed six months from the date of the filing of the report.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Action to restrain collection of tax or obtain declaratory judgment forbidden** No suit, action, or proceeding (including probate, administration, and receivership proceedings) shall be brought or maintained in any court if such suit, action, or proceeding is for the purpose or has the effect (1) of preventing or restraining the assessment or collection of any tax imposed or the amount of any penalty or interest accrued under this chapter on or after August 24, 1935, or (2) of obtaining a declaratory judgment under sections 2201 and 2202 of title 28 in connection with any such tax or such amount of any such interest or penalty. In probate, administration, receivership, or other similar proceedings, the claim of the United States for any such tax or such amount of any such interest or penalty, in the amount assessed by the Commissioner of Internal Revenue, shall be allowed and ordered to be paid, but the right to claim the refund or credit thereof and to maintain such claim pursuant to the applicable provisions of law, including subsection (d) of this section, may be reserved in the court’s order.
**(b) Taxes imposed prior to August 24, 1935, legalized and ratified** The taxes imposed under this chapter, as determined, prescribed, proclaimed and made effective by the proclamations and certificates of the Secretary of Agriculture or of the President and by the regulations of the Secretary with the approval of the President prior to August 24, 1935, are legalized and ratified, and the assessment, levy, collection, and accrual of all such taxes (together with penalties and interest with respect thereto) prior to said date are legalized and ratified and confirmed as fully to all intents and purposes as if each such tax had been made effective and the rate thereof fixe
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Federal law — U.S. Code and appendices · legal_authorities
Page 500
TITLE 7—AGRICULTURE
§ 613
2 See References in Text note below.
on the preceding November 30 in the Con-
sumer Price Index for All Urban Consumers
published by the Bureau of Labor Statistics
of the Department of Labor; and
(B) any transfers for the fiscal year from
section 32 to the Department of Commerce
under the Fish and Wildlife Act of 1956 (16
U.S.C. 742a et seq.).
(c) Fresh fruit and vegetable program
Of amounts made available to carry out sec-
tion 32 under subsection (b)(2)(A), the Secretary
shall transfer for use to carry out the fresh fruit
and vegetable program under section 19 of the
Richard B. Russell National School Lunch Act
[42 U.S.C. 1769a] the amounts specified in sub-
section (i) of that section.
(d) Whole grain products
Of amounts made available to carry out sec-
tion 32 under subsection (b)(2)(A), the Secretary
shall use to carry out section 1755a of title 42
$4,000,000 for fiscal year 2009.
(e) Maintenance of funding
The funding provided under subsections (c)
and (d) shall supplement (and not supplant)
other Federal funding (including section 32 fund-
ing) for programs carried out under—
(1) the Richard B. Russell National School
Lunch Act (42 U.S.C. 1751 et seq.), except for
section 19 of that Act [42 U.S.C. 1769a];
(2) the Emergency Food Assistance Act of
1983 (7 U.S.C. 7501 et seq.); and
(3) section 2036 2 of this title.
(Pub. L. 110–234, title XIV, § 14222, May 22, 2008,
122 Stat. 1483; Pub. L. 110–246, § 4(a), title XIV,
§ 14222, June 18, 2008, 122 Stat. 1664, 2245; Pub. L.
112–55, div. A, title IV, Nov. 18, 2011, 125 Stat.
574.)
Editorial Notes
REFERENCES IN TEXT
The Richard B. Russell National School Lunch Act,
referred to in subsecs. (b)(1) and (e)(1), is act June 4,
1946, ch. 281, 60 Stat. 230, wh
Source: Supplied 2024 U.S. Code historical extraction · 7 U.S.C. § 614
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