7 U.S.C. § 619

Collection of tax; provisions of internal revenue laws applicable; returns

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(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authorizes such taxes to be paid each month on the amount of the commodity marketed during the next preceding month.(c) Repealed.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.(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.)Editorial NotesReferences 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”.

Statutory Notes and Related SubsidiariesSeparability

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.

Executive DocumentsTransfer 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.

Notes of Decisions

Cited in 6 cases, 1934–1937 · leading case: Larabee Flour Mills Co. v. Nee, 12 F. Supp. 395 (W.D. Mo. 1935).

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Larabee Flour Mills Co. v. Nee, 12 F. Supp. 395 (W.D. Mo. 1935). “ble to the plaintiffs in the event they pay the tax *400 es assessed against them and should seek recovery thereof? The Agricultural Adjustment Act (as amended) provides in section 19 (b) thereof (7 USCA § 619 (b) that: “All provisions of law, including penalties, applicable…”

John A. Gebelein, Inc. v. Milbourne, 12 F. Supp. 105 (D. Maryland 1935). “The collection of the taxes by section 19 (7 US CA § 619) was committed to the Bureau of .”

Kimmel v. Crocker, 72 F.2d 599 (10th Cir. 1934). “Section 19 (7 USCA § 619) brings forward the enforcement provisions of earlier acts, including ihose found in 26 USCA § 115, imposing a lien.”

Danahy Packing Co. v. McGowan, 11 F. Supp. 920 (W.D.N.Y. 1935). “Section 19 (a), 7 USCA § 619 (a). The collector is given express authority by law to distrain for nonpayment of taxes and take proceedings to procure the taxes.”

Voiello v. Hoey, 14 F. Supp. 820 (S.D.N.Y. 1936). “* * *” 7 U.S. C.A. § 619 (b). Is not the purpose of a statute purporting to be a taxing statute, and not its ultimate determination, controlling as determinative of what laws shall affect both the collection and possible refund of the levy? That the original purpose of the act…”

Tennant & Hoyt Co. v. United States, 21 F. Supp. 126 (Ct. Cl. 1937). “Pursuant to section 19 of chapter 25 of the Act of May 12th, 1933 [as amended, 7 U.S.C.A. § 619 ], and section 626 of the Revenue Act of 1932 [ 26 U.”

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