Public Law 119-73 (01/23/2026)

7 U.S.C. § 619a

Cotton tax, time for payment

section 609 of this titleProvidedThe processing tax authorized by , when levied upon cotton, shall be payable ninety days after the filing of the processor’s report: , 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. 13149 Stat. 281(, title I, § 2, .)

Editorial Notes

Codification

Section was not enacted as part of the Agricultural Adjustment Act which comprises this chapter.

Constitutionality

section 616 of this titleUnconstitutionality of processing and floor stock taxes, see note set out under .

Statutory Notes and Related Subsidiaries

Separability

section 614 of this titleValidity of remainder of this chapter as not affected should any of the provisions of this chapter be declared unconstitutional, see .