7 U.S.C. § 623 — Actions relating to tax; legalization of prior

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 Page 509 TITLE 7—AGRICULTURE § 624 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 in- terest accrued under this chapter on or after Au- gust 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, ad- ministration, receivership, or other similar pro- ceedings, 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 Commis- sioner of Internal Revenue, shall be allowed and ordered to be paid, but the right to claim the re- fund 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, legal- ized and ratified The taxes imposed under this chapter, as de- termined, prescribed, proclaimed and made ef- fective 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 assess- ment, 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 fixed specifically by prior Act of Congress. All such taxes which had accrued and remained unpaid August 24, 1935, shall be assessed and collected pursuant to section 619 of this title, and to the provisions of law made applicable thereby. Nothing in this section shall be construed to import illegality to any act, determination, proclamation, certifi- cate, or regulation of the Secretary of Agri- culture or of the President done or made prior to August 24, 1935. (c) Rental and benefit payments, agreements, and programs made prior to August 24, 1935, legalized and ratified The making of rental and benefit payments under this chapter, prior to August 24, 1935, as determined, prescribed, proclaimed and made ef- fective by the proclamations of the Secretary of Agriculture or of the President or by regula- tions of the Secretary, and the initiation, if for- mally approved by the Secretary of Agriculture prior to such date of adjustment programs under section 608(1) of this title, and the making of agreements with producers prior to such date, and the adoption of other voluntary methods prior to such date, by the Secretary of Agri- culture under this chapter, and rental and ben- efit payments made pursuant thereto, are legal- ized and ratified, and the making of all such agreements and payments, the initiation of such programs, and the adoption of all such methods prior to such date are legalized, ratified, and confirmed as fully to all intents and purposes as if each such agreement, program, method, and payment had been specifically authorized and made effective and the rate and amount thereof fixed specifically by prior Act of Congress. (May 12, 1933, ch. 25, title I, § 21, as added Aug. 24, 1935, ch. 641, § 30, 49 Stat. 770; amended June 22, 1936, ch. 690, §§ 601(c), 901, 49 Stat. 1740, 1747; Pub. L. 95–598, title III, § 304, Nov. 6, 1978, 92 Stat. 2673.) Editorial Notes REFERENCES IN TEXT Subsection (d) of this section, referred to in subsec. (a), was repealed by section 901 of act June 22, 1936. See 1936 Amendment note set out below. CODIFICATION ‘‘Sections 2201 and 2202 of title 28’’ was substituted for ‘‘the Federal Declaratory Judgments Act’’, which had enacted section 400 of former Title 28, Judicial Code and Judiciary, on authority of act June 25, 1948, ch. 646, 62 Stat. 869, section 1 of which enacted Title 28, Judici- ary and Judicial Procedure. Another section 21 of act May 12, 1933, enacted sec- tions 992 and 993 of Title 12, Banks and Banking. CONSTITUTIONALITY Unconstitutionality of processing and floor stock taxes, see note set out under section 616 of this title. AMENDMENTS 1978—Subsec. (a). Pub. L. 95–598 struck out ‘‘, and bankruptcy’’ after ‘‘receivership’’ in first sentence, and struck out ‘‘bankruptcy,’’ after ‘‘receivership’’ in sec- ond sentence. 1936—Subsecs. (d) to (g). Act June 22, 1936, § 901, re- pealed subsec. (d) relating to prohibition on making certain refunds, subsec. (e) providing for access to books, and subsec. (g) providing for recovery of taxes erroneously collected, and act June 22, 1936, § 601(c), re- pealed subsec. (f) relating to time for filing claim for refund. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1978 AMENDMENT Amendment effective Oct. 1, 1979, see section 402(a) of Pub. L. 95–598, set out as an Effective Date note pre- ceding section 101 of Title 11, Bankruptcy. 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. § 624. Limitation on imports; authority of Presi- dent (a) Whenever the Secretary of Agriculture has reason to believe that any article or articles are being or are practically certain to be imported into the United States under such conditions and in such quantities as to render or tend to