7 U.S.C. § 619 — Collection of tax; provisions of internal

Page 507 TITLE 7—AGRICULTURE § 619 (b) Taxes payable by the vendee shall be paid to the vendor at the time the sale is con- summated 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 fail- ure 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. (May 12, 1933, ch. 25, title I, § 18, 48 Stat. 41.) Editorial Notes CONSTITUTIONALITY Unconstitutionality of processing and floor stock taxes, see note set out under section 616 of this title. 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. Executive Documents TRANSFER OF FUNCTIONS Functions of all officers of Department of the Treas- ury, and functions of all agencies and employees of 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. § 619. Collection of tax; provisions of internal revenue laws applicable; returns (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 incon- sistent 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 postpone- ment 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 pre- ceding month. (c) Repealed. June 30, 1947, ch. 166, title II, § 206(d), 61 Stat. 208. (d) Under regulations made by the Commis- sioner of Internal Revenue, with the approval of the Secretary of the Treasury, any person re- quired pursuant to the provisions of this chapter to file a return may be required to file such re- turn 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 In- ternal Revenue deems it necessary, he may re- quire any person or class of persons handling or dealing in any commodity or product thereof, with respect to which a tax is imposed under the provisions of this chapter, to make a return, render under oath such statements, or to keep such records, as the Commissioner deems suffi- cient to show whether or not such person, or any other person, is liable for the tax. (May 12, 1933, ch. 25, title I, § 19, 48 Stat. 41; June 26, 1934, ch. 759, § 3, 48 Stat. 1242; Aug. 24, 1935, ch. 641, § 29, 49 Stat. 770; June 30, 1947, ch. 166, title II, § 206(d), 61 Stat. 208.) Editorial Notes REFERENCES IN TEXT Provisions of section 600 of the Revenue Act of 1926 and section 626 of the Revenue Act of 1932, referred to in subsec. (b), were incorporated in sections 2700, 2704, and 3448 of Title 26, Internal Revenue Code, 1939. See sections 4181, 4182, 4216, 4224, 5831, 6151 and 6601 of Title 26, Internal Revenue Code, 1986. CONSTITUTIONALITY Unconstitutionality of processing and floor stock taxes, see note set out under section 616 of this title. AMENDMENTS 1947—Subsec. (c). Act June 30, 1947, repealed subsec. (c) which related to loans by Reconstruction Finance Corporation. 1935—Subsec. (b). Act Aug. 24, 1935, § 29(a), among other changes, inserted at end of proviso ‘‘but post- ponement 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 mar- keted during the next preceding month’’. Subsec. (d). Act Aug. 24, 1935, § 29(b), added subsec. (d). 1934—Subsec. (b). Act June 26, 1934, substituted ‘‘one hundred and eighty’’ for ‘‘ninety’’. 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. Executive Documents TRANSFER OF FUNCTIONS Office of Internal Revenue Collector abolished by 1952 Reorg. Plan No. 1, § 1, eff. Mar. 14, 1952, 17 F.R. 2243, 66 Stat. 823, set out in the Appendix to Title 5, Govern- ment Organization and Employees, and by section 2 thereof a new office of district commissioner of inter- nal revenue was established. Section 4 of the Plan transferred all functions, that had been vested by stat- ute in any officer or employee of Bureau of Internal Revenue since effective date of 1950 Reorg. Plan No. 26, §§ 1, 2, 15 F.R. 4935, 64 Stat. 1280, 1281, to Secretary of the Treasury. Functions of all officers of Department of the Treas- ury, and functions of all agencies and employees of such Department, transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any 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 chapter, or (2) ascribing a particular part of the deduction from the mar- ket price or the agreed price of the commodity, to a tax imposed under this chapter, knowing that such statement is false or that the tax is not so great as the amount deducted from the market price or the agreed price of the com- modity, ascribed to such tax, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than $1,000 or by imprisonment for not exceeding six months, or both. (b) Whoever in connection with the processing of any commodity subject to any tax under this chapter, whether commercially, for toll, upon an exchange, or otherwise, makes any statement, written or oral, (1) intended or calculated to lead any person to believe that any part of the charge for said processing, whether commer- cially, for toll, upon an exchange, or otherwise, consists of a tax imposed under this chapter, or (2) ascribing a particular part of the charge for processing, whether commercially, for toll, upon an exchange, or otherwise, to a tax imposed under this chapter, knowing that such state- ment is false, or that the tax is not so great as the amount charged for said processing ascribed to such tax, shall be guilty of a misdemeanor, and upon conviction thereof, shall be punished by a fine of not more than $1,000 or by imprison- ment for not exceeding six months, or both. (c) Whoever in connection with any settle- ment, under a contract to buy any commodity, and/or to sell such commodity, or any product or byproduct thereof, subject 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 gross sales price, in arriving at the basis of set- tlement under the contract, consists of a tax under this chapter, or (2) ascribing a particular amount deducted from the gross sales price, in arriving at the basis of settlement under the contract, to a tax imposed under this chapter, knowing that such statement is false, or that the tax is not so great as the amount so de- ducted and/or ascribed to such tax, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be punished by a fine of not more than $1,000 or by imprisonment for not exceeding six months, or both. (May 12, 1933, ch. 25, title I, § 20, as added May 9, 1934, ch. 263, § 16, 48 Stat. 677.) Editorial Notes CONSTITUTIONALITY Unconstitutionality of processing and floor stock taxes, see note set out under section 616 of this title. § 621. Machinery belting processed from cotton; exemption from tax The provisions of section 616 of this title, shall not apply to articles of machinery belting proc- essed wholly or in chief value from cotton, if such processing was completed prior to January 1, 1930. (June 26, 1934, ch. 753, § 1, 48 Stat. 1223.) 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. § 622. Omitted Editorial Notes CODIFICATION Section, act June 26, 1934, ch. 753, § 2, 48 Stat. 1223, re- lated to refunding or crediting of taxes paid under sec- tion 616 of this title. § 623. Actions relating to tax; legalization of prior taxes (a) Action to restrain collection of tax or obtain declaratory judgment forbidden No suit, action, or proceeding (including pro- bate, administration, and receivership pro- ceedings) shall be brought or maintained in any