§ 619a. — Cotton tax, time for payment.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 7USC619a]
TITLE 7--AGRICULTURE
CHAPTER 26--AGRICULTURAL ADJUSTMENT
SUBCHAPTER III--COMMODITY BENEFITS
Sec. 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.
(May 17, 1935, ch. 131, title I, Sec. 2, 49 Stat. 281.)
Codification
Section was not enacted as part of the Agricultural Adjustment Act
which comprises this chapter.
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.
Constitutionality
Unconstitutionality of processing and floor stock taxes, see note
set out under section 616 of this title.
