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

7 U.S.C. § 621

Machinery belting processed from cotton; exemption from tax

section 616 of this titleThe provisions of , shall not apply to articles of machinery belting processed wholly or in chief value from cotton, if such processing was completed prior to .

June 26, 1934, ch. 753, § 148 Stat. 1223(, .)

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 .