United States Code (Last Updated: May 24, 2014) |
Title 7. AGRICULTURE |
Chapter 26. AGRICULTURAL ADJUSTMENT |
SubChapter III. COMMODITY BENEFITS |
§ 619a. Cotton tax, time for payment
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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.
(May 17, 1935, ch. 131, title I, § 2, 49 Stat. 281.)
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.
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.