§ 641 to 659. — Omitted.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 7USC641]
TITLE 7--AGRICULTURE
CHAPTER 26--AGRICULTURAL ADJUSTMENT
SUBCHAPTER IV--REFUNDS
Secs. 641 to 659. Omitted
Codification
Section 641, act June 22, 1936, ch. 690, Sec. 601, 49 Stat. 1739,
related to refunds in cases where exports, deliveries for charitable
distribution or use, manufacture of large cotton bags, or the decrease
in rate of processing tax took place prior to January 6, 1936, specified
persons entitled to refunds, and filing and determination of claims.
Section 642, acts June 22, 1936, ch. 690, Sec. 602, 49 Stat. 1740;
Aug. 10, 1939, ch. 666, title IX, Sec. 911, 53 Stat. 1402, specified
amount of refunds on articles processed wholly or in chief value from a
commodity subject to processing tax, defined certain terms, prohibited
payments with respect to retail floor stocks with some exceptions, and
made final determinations of Commissioner of Internal Revenue with
respect to such payments.
Section 643, act June 22, 1936, ch. 690, Sec. 603, 49 Stat. 1742,
made applicable proclamations, certificates, and regulations of this
chapter for purpose of determining amount of refunds or payments
authorized by sections 641 and 642.
Section 644, acts June 22, 1936, ch. 690, Sec. 902, 49 Stat. 1747;
Oct. 21, 1942, ch. 619, title V, Secs. 504(a), (c), 510(e), 56 Stat.
957, 968, conditioned allowance of refunds on a showing by claimant that
he bore burden of tax or that he repaid such amount unconditionally to
his vendee.
Section 645, acts June 22, 1936, ch. 690, Sec. 903, 49 Stat. 1747;
June 29, 1939, ch. 247, title IV, Sec. 405, 53 Stat. 884, prohibited
refunds except where claims were filed after June 22, 1936, and prior to
January 1, 1940, and provided for regulations relating to filing of such
claims.
Section 646, act June 22, 1936, ch. 690, Sec. 904, 49 Stat. 1747,
provided that no action could be brought before expiration of eighteen
months from date of filing of a claim, or after expiration of two years
from date of mailing to claimant of a notice disallowing the claim.
Section 647, act June 22, 1936, ch. 690, Sec. 905, 49 Stat. 1748,
provided for District Courts of the United States to have concurrent
jurisdiction with Court of Claims or refund cases regardless of amount
in controversy.
Section 648, acts June 22, 1936, ch. 690, Sec. 906, 49 Stat. 1748;
Oct. 21, 1942, ch. 619, title V, Secs. 504(a), (c), 510(b), (f)(1), (g)-
(j), 56 Stat. 957, 967; June 25, 1948, ch. 646, Sec. 32, 62 Stat. 991;
May 24, 1949, ch. 139, Sec. 127, 63 Stat. 107, related to procedure on
claims for refunds of processing taxes, review of actions of
Commissioner of Internal Revenue by Tax Court, and review of Tax Court
decisions by Courts of Appeals.
Section 649, act June 22, 1936, ch. 690, Sec. 907, 49 Stat. 1751,
related to evidence and presumptions.
Section 650, act June 22, 1936, ch. 690, Sec. 908, 49 Stat. 1753,
placed limitations on allowance of claims and interest.
Section 651, act June 22, 1936, ch. 690, Sec. 909, 49 Stat. 1753,
provided that, in absence of fraud or mistake, findings of fact and
conclusions of law of Commissioner was conclusive on any other
administrative or accounting officer.
Section 652, act June 22, 1936, ch. 690, Sec. 910, 49 Stat. 1753,
related to liability of collectors.
Section 653, act June 22, 1936, ch. 690, Sec. 911, 49 Stat. 1753,
made provisions of former sections 644-659 of this title inapplicable to
certain refunds.
Section 654, act June 22, 1936, ch. 690, Sec. 912, 49 Stat. 1754,
provided that suits or proceedings, and claims barred on June 22, 1936,
shall remain barred.
Section 655, act June 22, 1936, ch. 690, Sec. 913, 49 Stat. 1754,
defined ``tax'', ``processing tax,'' ``commodity'', ``article'',
``refund'', and ``Agricultural Adjustment Act''.
Section 656, act June 22, 1936, ch. 690, Sec. 914, 49 Stat. 1754,
related to authority of Commissioner of Internal Revenue.
Section 657, act June 22, 1936, ch. 690, Sec. 915, 49 Stat. 1755,
relating to salaries and administrative expenses, made funds available
until June 30, 1937, and was not extended.
Section 658, act June 22, 1936, ch. 690, Sec. 916, 49 Stat. 1755,
provided that Commissioner of Internal Revenue, with approval of
Secretary of Agriculture, prescribe rules and regulations for carrying
out provisions of sections 644 to 659 of this title.
Section 659, act June 22, 1936, ch. 690, Sec. 917, 49 Stat. 1755,
related to personnel.
