§ 623. — Actions relating to tax; legalization of prior taxes.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 7USC623]
TITLE 7--AGRICULTURE
CHAPTER 26--AGRICULTURAL ADJUSTMENT
SUBCHAPTER III--COMMODITY BENEFITS
Sec. 623. Actions relating to tax; legalization of prior taxes
(a) Action to restrain collection of tax or obtain declaratory judgment
forbidden
No suit, action, or proceeding (including probate, administration,
and receivership proceedings) shall be brought or maintained in any
court if such suit, action, or proceeding is for the purpose or has the
effect (1) of preventing or restraining the assessment or collection of
any tax imposed or the amount of any penalty or interest accrued under
this chapter on or after August 24, 1935, or (2) of obtaining a
declaratory judgment under sections 2201 and 2202 of title 28 in
connection with any such tax or such amount of any such interest or
penalty. In probate, administration, receivership, or other similar
proceedings, the claim of the United States for any such tax or such
amount of any such interest or penalty, in the amount assessed by the
Commissioner of Internal Revenue, shall be allowed and ordered to be
paid, but the right to claim the refund or credit thereof and to
maintain such claim pursuant to the applicable provisions of law,
including subsection (d) of this section, may be reserved in the court's
order.
(b) Taxes imposed prior to August 24, 1935, legalized and ratified
The taxes imposed under this chapter, as determined, prescribed,
proclaimed and made effective by the proclamations and certificates of
the Secretary of Agriculture or of the President and by the regulations
of the Secretary with the approval of the President prior to August 24,
1935, are legalized and ratified, and the assessment, levy, collection,
and accrual of all such taxes (together with penalties and interest with
respect thereto) prior to said date are legalized and ratified and
confirmed as fully to all intents and purposes as if each such tax had
been made effective and the rate thereof fixed specifically by prior Act
of Congress. All such taxes which had accrued and remained unpaid August
24, 1935, shall be assessed and collected pursuant to section 619 of
this title, and to the provisions of law made applicable thereby.
Nothing in this section shall be construed to import illegality to any
act, determination, proclamation, certificate, or regulation of the
Secretary of Agriculture or of the President done or made prior to
August 24, 1935.
(c) Rental and benefit payments, agreements, and programs made prior to
August 24, 1935, legalized and ratified
The making of rental and benefit payments under this chapter, prior
to August 24, 1935, as determined, prescribed, proclaimed and made
effective by the proclamations of the Secretary of Agriculture or of the
President or by regulations of the Secretary, and the initiation, if
formally approved by the Secretary of Agriculture prior to such date of
adjustment programs under section 608(1) of this title, and the making
of agreements with producers prior to such date, and the adoption of
other voluntary methods prior to such date, by the Secretary of
Agriculture under this chapter, and rental and benefit payments made
pursuant thereto, are legalized and ratified, and the making of all such
agreements and payments, the initiation of such programs, and the
adoption of all such methods prior to such date are legalized, ratified,
and confirmed as fully to all intents and purposes as if each such
agreement, program, method, and payment had been specifically authorized
and made effective and the rate and amount thereof fixed specifically by
prior act of Congress.
(May 12, 1933, ch. 25, title I, Sec. 21, as added Aug. 24, 1935, ch.
641, Sec. 30, 49 Stat. 770; amended June 22, 1936, ch. 690,
Secs. 601(c), 901, 49 Stat. 1740, 1747; Pub. L. 95-598, title III,
Sec. 304, Nov. 6, 1978, 92 Stat. 2673.)
References in Text
Subsection (d) of this section, referred to in subsec. (a), was
repealed by section 901 of act June 22, 1936. See 1936 Amendment note
set out below.
Codification
``Sections 2201 and 2202 of title 28'' was substituted for ``the
Federal Declaratory Judgments Act'', which had enacted section 400 of
former Title 28, Judicial Code and Judiciary, on authority of act June
25, 1948, ch. 646, 62 Stat. 869, section 1 of which enacted Title 28,
Judiciary and Judicial Procedure.
Another section 21 of act May 12, 1933, enacted sections 992 and 993
of Title 12, Banks and Banking.
Amendments
1978--Subsec. (a). Pub. L. 95-598 struck out ``, and bankruptcy''
after ``receivership'' in first sentence, and struck out ``bankruptcy,''
after ``receivership'' in second sentence.
1936--Subsecs. (d) to (g). Act June 22, 1936, Sec. 901, repealed
subsec. (d) relating to prohibition on making certain refunds, subsec.
(e) providing for access to books, and subsec. (g) providing for
recovery of taxes erroneously collected, and act June 22, 1936,
Sec. 601(c), repealed subsec. (f) relating to time for filing claim for
refund.
Effective Date of 1978 Amendment
Amendment effective Oct. 1, 1979, see section 402(a) of Pub. L. 95-
598, set out as an Effective Date note preceding section 101 of Title
11, Bankruptcy.
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
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 such 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, Government Organization
and Employees. Commissioner of Internal Revenue, referred to in this
section, is an officer 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 615, 673 of this title.
