§ 619. — Collection of tax; provisions of internal revenue laws applicable; returns.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 7USC619]
TITLE 7--AGRICULTURE
CHAPTER 26--AGRICULTURAL ADJUSTMENT
SUBCHAPTER III--COMMODITY BENEFITS
Sec. 619. Collection of tax; provisions of internal revenue laws
applicable; returns
(a) The taxes provided in this chapter shall be collected by the
Bureau of Internal Revenue under the direction of the Secretary of the
Treasury. Such taxes shall be paid into the Treasury of the United
States.
(b) All provisions of law, including penalties, applicable with
respect to the taxes imposed by section 600 of the Revenue Act of 1926,
and the provisions of section 626 of the Revenue Act of 1932, shall,
insofar as applicable and not inconsistent with the provisions of this
chapter, be applicable in respect of taxes imposed by this chapter:
Provided, That the Secretary of the Treasury is authorized to permit
postponement, for a period not exceeding one hundred and eighty days, of
the payment of not exceeding three-fourths of the amount of the taxes
covered by any return under this chapter, but postponement of all taxes
covered by returns under this chapter for a period not exceeding one
hundred and eighty days may be permitted in cases in which the Secretary
of the Treasury authorizes such taxes to be paid each month on the
amount of the commodity marketed during the next preceding month.
(c) Repealed. June 30, 1947, ch. 166, title II, Sec. 206(d), 61
Stat. 208.
(d) Under regulations made by the Commissioner of Internal Revenue,
with the approval of the Secretary of the Treasury, any person required
pursuant to the provisions of this chapter to file a return may be
required to file such return and pay the tax shown to be due thereon to
the collector of internal revenue for the district in which the
processing was done or the liability was incurred. Whenever the
Commissioner of Internal Revenue deems it necessary, he may require any
person or class of persons handling or dealing in any commodity or
product thereof, with respect to which a tax is imposed under the
provisions of this chapter, to make a return, render under oath such
statements, or to keep such records, as the Commissioner deems
sufficient to show whether or not such person, or any other person, is
liable for the tax.
(May 12, 1933, ch. 25, title I, Sec. 19, 48 Stat. 41; June 26, 1934, ch.
759, Sec. 3, 48 Stat. 1242; Aug. 24, 1935, ch. 641, Sec. 29, 49 Stat.
770; June 30, 1947, ch. 166, title II, Sec. 206(d), 61 Stat. 208.)
References in Text
Provisions of section 600 of the Revenue Act of 1926 and section 626
of the Revenue Act of 1932, referred to in subsec. (b), were
incorporated in sections 2700, 2704, and 3448 of Title 26, Internal
Revenue Code, 1939. See sections 4181, 4182, 4216, 4224, 5831, 6151 and
6601 of Title 26, Internal Revenue Code, 1986.
Amendments
1947--Subsec. (c). Act June 30, 1947, repealed subsec. (c) which
related to loans by Reconstruction Finance Corporation.
1935--Subsec. (b). Act Aug. 24, 1935, Sec. 29(a), among other
changes, inserted at end of proviso ``but postponement of all taxes
covered by returns under this chapter for a period not exceeding one
hundred and eighty days may be permitted in cases in which the Secretary
of the Treasury authorizes such taxes to be paid each month on the
amount of the commodity marketed during the next preceding month''.
Subsec. (d). Act Aug. 24, 1935, Sec. 29(b), added subsec. (d).
1934--Subsec. (b). Act June 26, 1934, substituted ``one hundred and
eighty'' for ``ninety''.
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.
Transfer of Functions
Office of Internal Revenue Collector abolished by 1952 Reorg. Plan
No. 1, Sec. 1, eff. Mar. 14, 1952, 17 F.R. 2243, 66 Stat. 823, set out
in the Appendix to Title 5, Government Organization and Employees, and
by section 2 thereof a new office of district commissioner of internal
revenue was established. Section 4 of the Plan transferred all
functions, that had been vested by statute in any officer or employee of
Bureau of Internal Revenue since effective date of 1950 Reorg. Plan No.
26, Secs. 1, 2, 15 F.R. 4935, 64 Stat. 1280, 1281, to Secretary of the
Treasury.
Functions of all officers of Department of the Treasury, 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 those officers, agencies, and employees, by 1950
Reorg. Plan No. 26, Secs. 1, 2, eff. July 31, 1950, 15 F.R. 4935, 64
Stat. 1280, set out in the Appendix to Title 5. Collector and
Commissioner of Internal Revenue, referred to in this section, are
officers of Department of the Treasury.
Constitutionality
Unconstitutionality of processing and floor stock taxes, see note
set out under section 616 of this title.
Section Referred to in Other Sections
This section is referred to in sections 623, 673 of this title.
