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7 U.S.C. § 619a — Cotton tax, time for payment
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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Source file: Laws/federal/codes/united-states-code/title-7/section-619a-cotton-tax-time-for-payment--2b1127dc21.md
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Source location: Title 7, Chapter 26, § 619a; chapter-026-agricultural-adjustment.md
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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)** 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
Source: Supplied U.S. Code snapshot — release unconfirmed · 7 U.S.C. § 609
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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
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.
Source: Supplied U.S. Code snapshot — release unconfirmed · 7 U.S.C. § 614
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Federal law — U.S. Code and appendices · legal_authorities
Page 508
TITLE 7—AGRICULTURE
§ 619a
of his functions, by any of those officers, agencies, and
employees, by 1950 Reorg. Plan No. 26, §§ 1, 2, eff. July
31, 1950, 15 F.R. 4935, 64 Stat. 1280, set out in the Appen-
dix to Title 5. Collector and Commissioner of Internal
Revenue, referred to in this section, are officers of De-
partment of the Treasury.
§ 619a. Cotton tax, time for payment
The processing tax authorized by section 609 of
this title, when levied upon cotton, shall be pay-
able ninety days after the filing of the proc-
essor’s report: Provided, That, under regulations
to be prescribed by the Secretary of the Treas-
ury, the time for payment of such tax upon cot-
ton may be extended, but in no case to exceed
six months from the date of the filing of the re-
port.
(May 17, 1935, ch. 131, title I, § 2, 49 Stat. 281.)
Editorial Notes
CODIFICATION
Section was not enacted as part of the Agricultural
Adjustment Act which comprises this chapter.
CONSTITUTIONALITY
Unconstitutionality of processing and floor stock
taxes, see note set out under section 616 of this title.
Statutory Notes and Related Subsidiaries
SEPARABILITY
Validity of remainder of this chapter as not affected
should any of the provisions of this chapter be declared
unconstitutional, see section 614 of this title.
§ 620. Falsely ascribing deductions or charges to
taxes; penalty
(a) Whoever in connection with the purchase
of, or offer to purchase, any commodity, subject
to any tax under this chapter, or which is to be
subjected to any tax under this chapter, makes
any statement, written or oral, (1) intended or
calculated to lead any person to believe that
any amount deducted from the market price or
the agreed price of the commodity consists of a
tax imposed under this chap
Source: Supplied 2024 U.S. Code historical extraction · 7 U.S.C. § 619a
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