---
kind: "section"
citation: "7 U.S.C. § 619a"
title: "7"
title_heading: "Agriculture"
number: "619a"
heading: "Cotton tax, time for payment"
release: "119-102"
url: "https://uscodex.org/usc/7/619a"
units:
  - "Chapter 26 — Agricultural Adjustment"
  - "Subchapter III — Commodity Benefits"
---

# §619a. Cotton tax, time for payment


The [processing](/usc/7/609.md?p=d-1) tax authorized by [section 609 of this title](/usc/7/609.md), when levied upon [cotton](/usc/7/609.md?p=d-2), shall be payable ninety days after the filing of the [processor](/usc/7/609.md?p=d-7-D)’s report: Provided, That, under regulations to be prescribed by the Secretary of the Treasury, the time for payment of such tax upon [cotton](/usc/7/609.md?p=d-2) 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.)

## Notes

### 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 section 616 of this title.

### 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 section 614 of this title.