7 U.S.C. § 619a — Cotton tax, time for payment

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