7 USC § 621 - Machinery belting processed from cotton; exemption from tax

---
identifier: "/us/usc/t7/s621"
source: "usc"
legal_status: "official_prima_facie"
title: "7 USC § 621 - Machinery belting processed from cotton; exemption from tax"
title_number: 7
title_name: "AGRICULTURE"
section_number: "621"
section_name: "Machinery belting processed from cotton; exemption from tax"
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: "(June 26, 1934, ch. 753, § 1, 48 Stat. 1223.)"
---


# § 621. Machinery belting processed from cotton; exemption from tax

section 616 of this titleJanuary 1, 1930

The provisions of , shall not apply to articles of machinery belting processed wholly or in chief value from cotton, if such processing was completed prior to .

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**Source Credit**: (June 26, 1934, ch. 753, § 1, 48 Stat. 1223.)

## 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 .