7 USC § 619a - Cotton tax, time for payment

---
identifier: "/us/usc/t7/s619a"
source: "usc"
legal_status: "official_prima_facie"
title: "7 USC § 619a - Cotton tax, time for payment"
title_number: 7
title_name: "AGRICULTURE"
section_number: "619a"
section_name: "Cotton tax, time for payment"
chapter_number: 26
chapter_name: "AGRICULTURAL ADJUSTMENT"
subchapter_number: "III"
subchapter_name: "COMMODITY BENEFITS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(May 17, 1935, ch. 131, title I, § 2, 49 Stat. 281.)"
---


# § 619a. Cotton tax, time for payment

section 609 of this title*Provided*

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.

---

**Source Credit**: (May 17, 1935, ch. 131, title I, § 2, 49 Stat. 281.)

## Editorial Notes

### Codification

Section was not enacted as part of the Agricultural Adjustment Act which comprises this chapter.

### Constitutionality

Unconstitutionality of processing and floor stock taxes, see note set out under .

## Statutory Notes and Related Subsidiaries

### Separability

Validity of remainder of this chapter as not affected should any of the provisions of this chapter be declared unconstitutional, see .