Title 7, AgricultureRelease 119-102
§619a Cotton Tax, Time for Payment
Title 7 › CHAPTER 26 — AGRICULTURAL ADJUSTMENT › SUBCHAPTER III — COMMODITY BENEFITS › § 619a
Summary
Processors must pay the cotton processing tax ninety days after filing their report. The Treasury Secretary may extend payment, but not past six months from the filing date.
Full Legal Text
Title 7, §619a
Agriculture, Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Codification Section was not enacted as part of the Agricultural Adjustment Act which comprises this chapter. ConstitutionalityUnconstitutionality of processing and floor stock taxes, see note set out under section 616 of this title.
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.
Reference
Citations & Metadata
Citation
7 U.S.C. § 619a
Title 7, Agriculture
Last Updated
Aug 21, 2026
Release point: 119-102