Us Code § 619a - Cotton tax, time for payment
Full text of Us Code United States Code § 619a — Cotton tax, time for payment, with citation guidance and answers to common questions.
§ 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, §2, 49 Stat. 281.)
Editorial Notes
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.
Statutory Notes and Related Subsidiaries
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.
About This Section
7 U.S.C. § 619a is part of Title 7 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
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