7 U.S. Code § 617 - Refund on goods exported; bond to suspend tax on commodity intended for export

(a) Upon the exportation to any foreign country (and/or to the Virgin Islands, American Samoa, the Canal Zone, and the island of Guam) of any product processed wholly or partly from a commodity with respect to which product or commodity a tax has been paid or is payable under this chapter, the tax due and payable or due and paid shall be credited or refunded. Under regulations prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, the credit or refund shall be allowed to the consignor named in the bill of lading under which the product is exported or to the shipper or to the person liable for the tax provided the consignor waives any claim thereto in favor of such shipper or person liable for the tax. In the case of rice, a tax due under this chapter which has been paid by a tax-payment warrant shall be deemed for the purposes of this subsection to have been paid; and with respect to any refund authorized under this section, the amount scheduled by the Commissioner of Internal Revenue for refunding shall be paid, any provision of law notwithstanding. In the case of sugar beets and sugarcane, this subsection shall be applicable to exports of products thereof to the Virgin Islands, American Samoa, the Canal Zone, and/or the island of Guam only if this chapter with respect to sugar beets and sugarcane is not made applicable thereto. The term “product” includes any product exported as merchandise, or as a container for merchandise, or otherwise.
(b) Upon the giving of bond satisfactory to the Secretary of the Treasury for the faithful observance of the provisions of this chapter requiring the payment of taxes, any person shall be entitled, without payment of the tax, to process for such exportation any commodity with respect to which a tax is imposed by this chapter, or to hold for such exportation any article processed wholly or partly therefrom.

Source

(May 12, 1933, ch. 25, title I, § 17,48 Stat. 40; May 9, 1934, ch. 263, §§ 12, 13,48 Stat. 676; Mar. 18, 1935, ch. 32, § 11,49 Stat. 48; Aug. 24, 1935, ch. 641, § 28,49 Stat. 770; June 22, 1936, ch. 690, § 601(a),49 Stat. 1739; Proc. No. 2695, eff. July 4, 1946, 11 F.R. 7871, 60 Stat. 1352.)
References in Text

For definition of Canal Zone, referred to in subsec. (a), see section 3602 (b) of Title 22, Foreign Relations and Intercourse.
Codification

References to the Philippine Islands in subsec. (a) were omitted from the Code as obsolete in view of the independence proclaimed by the President of the United States by Proc. No. 2695, cited to text, which is set out as a note under section 1394 of Title 22, Foreign Relations and Intercourse.
Constitutionality

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

1936—Subsec. (a). Act June 22, 1936, reenacted subsec. (a) for refund purposes only.
1935—Subsec. (a). Act Aug. 24, 1935, struck out first two sentences and substituted “Upon the exportation to any foreign country (and/or to the Philippine Islands, the Virgin Islands, American Samoa, the Canal Zone, and the island of Guam) of any product processed wholly or partly from a commodity with respect to which product or commodity a tax has been paid or is payable under this chapter, the tax due and payable or due and paid shall be credited or refunded. Under regulations prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, the credit or refund shall be allowed to the consignor named in the bill of lading under which the product is exported or to the shipper or to the person liable for the tax provided the consignor waives any claim thereto in favor of such shipper or person liable for the tax.”
Act Mar. 18, 1935, inserted third sentence.
1934—Subsec. (a). Act May 9, 1934, amended subsec. (a) generally.
Subsec. (b). Act May 9, 1934, § 13, substituted “partly” for “in chief value”.
Separability

Validity 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.
Transfer of Functions

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 such 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, Government Organization and Employees. Commissioner of Internal Revenue, referred to in this section, is an officer of Department the Treasury.
Appropriations

Appropriations for refunds, etc., see note set out under section 610 of this title.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

7 USCDescription of ChangeSession YearPublic LawStatutes at Large

This is a list of parts within the Code of Federal Regulations for which this US Code section provides rulemaking authority.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


7 CFR - Agriculture

7 CFR Part 900 - GENERAL REGULATIONS

7 CFR Part 905 - ORANGES, GRAPEFRUIT, TANGERINES, AND TANGELOS GROWN IN FLORIDA

7 CFR Part 906 - ORANGES AND GRAPEFRUIT GROWN IN LOWER RIO GRANDE VALLEY IN TEXAS

7 CFR Part 915 - AVOCADOS GROWN IN SOUTH FLORIDA

7 CFR Part 917 - FRESH PEARS AND PEACHES GROWN IN CALIFORNIA

7 CFR Part 920 - KIWIFRUIT GROWN IN CALIFORNIA

7 CFR Part 922 - APRICOTS GROWN IN DESIGNATED COUNTIES IN WASHINGTON

7 CFR Part 923 - SWEET CHERRIES GROWN IN DESIGNATED COUNTIES IN WASHINGTON

7 CFR Part 925 - GRAPES GROWN IN A DESIGNATED AREA OF SOUTHEASTERN CALIFORNIA

7 CFR Part 926 - DATA COLLECTION, REPORTING AND RECORDKEEPING REQUIREMENTS APPLICABLE TO CRANBERRIES NOT SUBJECT TO THE CRANBERRY MARKETING ORDER

7 CFR Part 927 - PEARS GROWN IN OREGON AND WASHINGTON

7 CFR Part 929 - CRANBERRIES GROWN IN STATES OF MASSACHUSETTS, RHODE ISLAND, CONNECTICUT, NEW JERSEY, WISCONSIN, MICHIGAN, MINNESOTA, OREGON, WASHINGTON, AND LONG ISLAND IN THE STATE OF NEW YORK

7 CFR Part 930 - TART CHERRIES GROWN IN THE STATES OF MICHIGAN, NEW YORK, PENNSYLVANIA, OREGON, UTAH, WASHINGTON, AND WISCONSIN

7 CFR Part 932 - OLIVES GROWN IN CALIFORNIA

7 CFR Part 944 - FRUITS; IMPORT REGULATIONS

7 CFR Part 945 - IRISH POTATOES GROWN IN CERTAIN DESIGNATED COUNTIES IN IDAHO, AND MALHEUR COUNTY, OREGON

7 CFR Part 946 - IRISH POTATOES GROWN IN WASHINGTON

7 CFR Part 947 - IRISH POTATOES GROWN IN MODOC AND SISKIYOU COUNTIES, CALIF., AND IN ALL COUNTIES IN OREGON, EXCEPT MALHEUR COUNTY

7 CFR Part 948 - IRISH POTATOES GROWN IN COLORADO

7 CFR Part 953 - IRISH POTATOES GROWN IN SOUTHEASTERN STATES

7 CFR Part 955 - VIDALIA ONIONS GROWN IN GEORGIA

7 CFR Part 956 - SWEET ONIONS GROWN IN THE WALLA WALLA VALLEY OF SOUTHEAST WASHINGTON AND NORTHEAST OREGON

7 CFR Part 958 - ONIONS GROWN IN CERTAIN DESIGNATED COUNTIES IN IDAHO, AND MALHEUR COUNTY, OREGON

7 CFR Part 959 - ONIONS GROWN IN SOUTH TEXAS

7 CFR Part 966 - TOMATOES GROWN IN FLORIDA

7 CFR Part 980 - VEGETABLES; IMPORT REGULATIONS

7 CFR Part 981 - ALMONDS GROWN IN CALIFORNIA

7 CFR Part 982 - HAZELNUTS GROWN IN OREGON AND WASHINGTON

7 CFR Part 983 - PISTACHIOS GROWN IN CALIFORNIA, ARIZONA, AND NEW MEXICO

7 CFR Part 984 - WALNUTS GROWN IN CALIFORNIA

7 CFR Part 985 - MARKETING ORDER REGULATING THE HANDLING OF SPEARMINT OIL PRODUCED IN THE FAR WEST

7 CFR Part 987 - DOMESTIC DATES PRODUCED OR PACKED IN RIVERSIDE COUNTY, CALIFORNIA

7 CFR Part 989 - RAISINS PRODUCED FROM GRAPES GROWN IN CALIFORNIA

7 CFR Part 993 - DRIED PRUNES PRODUCED IN CALIFORNIA

7 CFR Part 999 - SPECIALTY CROPS; IMPORT REGULATIONS

7 CFR Part 1000 - GENERAL PROVISIONS OF FEDERAL MILK MARKETING ORDERS

7 CFR Part 1001 - MILK IN THE NORTHEAST MARKETING AREA

7 CFR Part 1005 - MILK IN THE APPALACHIAN MARKETING AREA

7 CFR Part 1006 - MILK IN THE FLORIDA MARKETING AREA

7 CFR Part 1007 - MILK IN THE SOUTHEAST MARKETING AREA

7 CFR Part 1030 - MILK IN THE UPPER MIDWEST MARKETING AREA

7 CFR Part 1032 - MILK IN THE CENTRAL MARKETING AREA

7 CFR Part 1033 - MILK IN THE MIDEAST MARKETING AREA

7 CFR Part 1046

7 CFR Part 1124 - MILK IN THE PACIFIC NORTHWEST MARKETING AREA

7 CFR Part 1126 - MILK IN THE SOUTHWEST MARKETING AREA

7 CFR Part 1131 - MILK IN THE ARIZONA MARKETING AREA

7 CFR Part 1135 - MILK IN THE WESTERN MARKETING AREA

 

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