7 U.S. Code § 619 - Collection of tax; provisions of internal revenue laws applicable; returns

(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(c) Repealed.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.

Source

(May 12, 1933, ch. 25, title I, § 19,48 Stat. 41; June 26, 1934, ch. 759, § 3,48 Stat. 1242; Aug. 24, 1935, ch. 641, § 29,49 Stat. 770; June 30, 1947, ch. 166, title II, § 206(d),61 Stat. 208.)
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 sections 2700, 2704, and 3448 of Title 26, Internal Revenue Code, 1939. See sections 4181, 4182, 4216, 4224, 5831, 6151 and 6601 of Title 26, Internal Revenue Code, 1986.
Constitutionality

Unconstitutionality 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 Reconstruction 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”.
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

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.

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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