The 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.
Structure US Code
CHAPTER 26— AGRICULTURAL ADJUSTMENT
SUBCHAPTER III— COMMODITY BENEFITS
§ 608a. Enforcement of chapter
§ 608a–1. Repealed. , title V, § 510,
§ 608e. Repealed. , title III, § 302(d),
§ 608e–1. Import prohibitions on specified foreign produce
§ 611. “Basic agricultural commodity” defined; exclusion of commodities
§ 612. Appropriation; use of revenues; administrative expenses
§ 612c. Appropriation to encourage exportation and domestic consumption of agricultural products
§ 612c–4. Purchase of specialty crops
§ 612c–6. Domestic food assistance programs
§ 613. Termination date; investigations and reports
§ 613a. Repealed. , title V, § 510,
§ 616. Stock on hand when tax takes effect or terminates
§ 617. Refund on goods exported; bond to suspend tax on commodity intended for export
§ 618. Existing contracts; imposition of tax on vendee; collection
§ 619. Collection of tax; provisions of internal revenue laws applicable; returns
§ 619a. Cotton tax, time for payment
§ 620. Falsely ascribing deductions or charges to taxes; penalty
§ 621. Machinery belting processed from cotton; exemption from tax
§ 623. Actions relating to tax; legalization of prior taxes