7 U.S.C. § 621

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

Section 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 processed wholly or in chief value from cotton, if such processing was completed prior to January 1, 1930.

7 U.S.C. § 621

June 26, 1934, ch. 753, §1, 48 Stat. 1223.

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.