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7 U.S.C. § 617 — Refund on goods exported; bond to suspend tax on commodity intended for export
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
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Source file: Laws/federal/codes/united-states-code/title-7/section-617-refund-on-goods-exported-bond-to-suspend-tax-on-commodity-intended-for-e--d294e4e54f.md
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Source location: Title 7, Chapter 26, § 617; chapter-026-agricultural-adjustment.md
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**(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 respect to which a tax is imposed by this chapter, or to hold for such exportation any article processed wholly or partly therefrom.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Withdrawal of American sovereignty** On the 4th day of July immediately following the expiration of a period of ten years from the date of the inauguration of the new government under the constitution provided for in this Act, the President of the United States shall by proclamation withdraw and surrender all right of possession, supervision, jurisdiction, control, or sovereignty then existing and exercised by the United States in and over the territory and people of the Philippine Islands, including all military and other reservations of the Government of the United States in the Philippines (except such naval reservations and fueling stations as are reserved under [section 1391 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title22-section1391&num=0&edition=prelim)), and, on behalf of the United States, shall recognize the independence of the Philippine Islands as a separate and self-governing nation and acknowledge the authority and control over the same of the government instituted by the people thereof, under the constitution then in force.
**(b) Naval reservations and fueling stations** The President of the United States is authorized and empowered to enter into negotiations with the government of the Philippine Islands, not later than two years after his proclamation recognizing the independence of the Philippine Islands, for the adjustment and settlement of all questions relating to naval reservations and fueling stations of the United States in the Philippine Islands, and pending such adjustment and settlement the matter of naval reservations and fueling stations shall remain in its present status.
**(c) Property for diplomatic purposes**
(1) Whenever the President of the United States shall find that any properties in the
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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
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Appointment of officers and employees; impounding appropriations** The Secretary of Agriculture may appoint such officers and employees, subject to the provisions of chapter 51 and subchapter III of chapter 53 of title 5, and such experts, as are necessary to execute the functions vested in him by this chapter: Provided, That the Secretary shall establish the Agricultural Adjustment Administration in the Department of Agriculture for the administration of the functions vested in him by this chapter: And provided further, That the State Administrator appointed to administer this chapter in each State shall be appointed by the President, by and with the advice and consent of the Senate. Section 8 of Title II of the Act entitled “An Act to maintain the credit of the United States Government,” approved March 20, 1933, to the extent that it provides for the impoundment of appropriations on account of reductions in compensation, shall not operate to require such impoundment under appropriations contained in this chapter.
**(b) State and local committees or associations of producers; handlers’ share of expenses of authority or agency**
(1) The Secretary of Agriculture is authorized to establish, for the more effective administration of the functions vested in him by this chapter, State and local committees, or associations of producers, and to permit cooperative associations of producers, when in his judgment they are qualified to do so, to act as agents of their members and patrons in connection with the distribution of 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). The Secretary, in the administration of this chapter, shall accord such recognition a
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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.
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Federal law — U.S. Code and appendices · legal_authorities
Page 506
TITLE 7—AGRICULTURE
§ 617
such Department, transferred, with certain exceptions,
to Secretary of the Treasury, with power vested in him
to authorize their performance or performance of any
of his functions, by any of such 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, Government Organization and Employ-
ees. Commissioner of Internal Revenue, referred to in
this section, is an officer of Department of the Treas-
ury.
§ 617. Refund on goods exported; bond to sus-
pend tax on commodity intended for export
(a) Upon the exportation to any foreign coun-
try (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 Commis-
sioner of Internal Revenue, with the approval of
the Secretary of the Treasury, the credit or re-
fund shall be allowed to the consignor named in
the bill of lading under which the product is ex-
ported 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 pur-
poses of this subsection to have been paid; and
with respect to any refund authorized under this
section, the amount scheduled by the Commis-
sioner of Internal Revenue for refunding shall be
paid, any provision of law notwithstanding. In
the case of su
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