7 U.S.C. § 619a

Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)

Section 619a - Cotton tax, time for payment

The processing tax authorized by section 609 of this title, 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.

7 U.S.C. § 619a

May 17, 1935, ch. 131, title I, §2, 49 Stat. 281.

EDITORIAL NOTES

CODIFICATIONSection was not enacted as part of the Agricultural Adjustment Act which comprises this chapter.

CONSTITUTIONALITYUnconstitutionality of processing and floor stock taxes, see note set out under section 616 of this title.

STATUTORY NOTES AND RELATED SUBSIDIARIES

SEPARABILITYValidity 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.