§619 — Title 7 Agriculture | U.S. Code

Summary

The Bureau of Internal Revenue must collect these taxes under the Secretary of the Treasury, and the money must be paid into the United States Treasury. Other laws and penalties that applied to taxes in section 600 of the Revenue Act of 1926 and section 626 of the Revenue Act of 1932 apply here too, as long as they fit and do not conflict. The Secretary can allow delaying payment up to 180 days for as much as three-fourths of the tax on any return. The Secretary may also allow a full 180-day delay when taxes are paid monthly based on the amount marketed the prior month. Subsection (c) was repealed on June 30, 1947 (ch. 166, title II, §206(d), 61 Stat. 208). With the Secretary’s approval, the Commissioner of Internal Revenue can make rules that require people who must file returns to send them and pay the tax to the collector for the district where the processing happened or the liability arose. The Commissioner can also require handlers of the taxed commodity to file returns, give sworn statements, or keep records to show who owes tax.

Title 7, §619

Agriculture — Source: USLM XML via OLRC

(a)The taxes provided in this chapter shall be collected by the Bureau of Internal Revenue under the direction of the Secretary of the Treasury. Such taxes shall be paid into the Treasury of the United States.

(b)All provisions of law, including penalties, applicable with respect to the taxes imposed by section 600 of the Revenue Act of 1926, and the provisions of section 626 of the Revenue Act of 1932, shall, insofar as applicable and not inconsistent with the provisions of this chapter, be applicable in respect of taxes imposed by this chapter: Provided, That the Secretary of the Treasury is authorized to permit postponement, for a period not exceeding one hundred and eighty days, of the payment of not exceeding three-fourths of the amount of the taxes covered by any return under this chapter, but postponement of all taxes covered by returns under this chapter for a period not exceeding one hundred and eighty days may be permitted in cases in which the Secretary of the Treasury authorizes such taxes to be paid each month on the amount of the commodity marketed during the next preceding month.

(c)Repealed. June 30, 1947, ch. 166, title II, § 206(d), 61 Stat. 208.

(d)Under regulations made by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, any person required pursuant to the provisions of this chapter to file a return may be required to file such return and pay the tax shown to be due thereon to the collector of internal revenue for the district in which the processing was done or the liability was incurred. Whenever the Commissioner of Internal Revenue deems it necessary, he may require any person or class of persons handling or dealing in any commodity or product thereof, with respect to which a tax is imposed under the provisions of this chapter, to make a return, render under oath such statements, or to keep such records, as the Commissioner deems sufficient to show whether or not such person, or any other person, is liable for the tax.

Notes & Related Subsidiaries

Editorial Notes

References in Text

Provisions of section 600 of the Revenue Act of 1926 and section 626 of the Revenue Act of 1932, referred to in subsec. (b), were incorporated in section 2700, 2704, and 3448 of Title 26, Internal Revenue Code, 1939. See section 4181, 4182, 4216, 4224, 5831, 6151 and 6601 of Title 26, Internal Revenue Code, 1986. ConstitutionalityUnconstitutionality of processing and floor stock taxes, see note set out under section 616 of this title.

Amendments

1947—Subsec. (c). Act June 30, 1947, repealed subsec. (c) which related to loans by Re

Construction

Finance Corporation. 1935—Subsec. (b). Act Aug. 24, 1935, § 29(a), among other changes, inserted at end of proviso “but postponement of all taxes covered by returns under this chapter for a period not exceeding one hundred and eighty days may be permitted in cases in which the Secretary of the Treasury authorizes such taxes to be paid each month on the amount of the commodity marketed during the next preceding month”. Subsec. (d). Act Aug. 24, 1935, § 29(b), added subsec. (d). 1934—Subsec. (b). Act June 26, 1934, substituted “one hundred and eighty” for “ninety”.

Statutory Notes and Related Subsidiaries

SeparabilityValidity 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.

Executive Documents

Transfer of Functions

Office of Internal Revenue Collector abolished by 1952 Reorg. Plan No. 1, § 1, eff. Mar. 14, 1952, 17 F.R. 2243, 66 Stat. 823, set out in the Appendix to Title 5, Government Organization and Employees, and by section 2 thereof a new office of district commissioner of internal revenue was established. section 4 of the Plan transferred all functions, that had been vested by statute in any officer or employee of Bureau of Internal Revenue since

Effective Date

of 1950 Reorg. Plan No. 26, §§ 1, 2, 15 F.R. 4935, 64 Stat. 1280, 1281, to Secretary of the Treasury. Functions of all officers of Department of the Treasury, and functions of all agencies and employees of such Department, transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of those officers, agencies, and employees, by 1950 Reorg. Plan No. 26, §§ 1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, set out in the Appendix to Title 5. Collector and Commissioner of Internal Revenue, referred to in this section, are officers of Department of the Treasury.

§619 Collection of Tax; Provisions of Internal Revenue Laws Applicable; Returns