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§ 653. Inapplicability to certain refunds.—The provisions of sections 644-659 of this title shall not apply to any refund authorized under the provisions of sections 615, 616, or 617 of this title, or with respect to any articles exported under the provisions of section 1317 of Title 19. No refund shall be made or allowed of any amount paid or collected as tax under sections 601-608, 608a608b, 608c-612, 613-619, 620, 623, 624 of this title, to the extent that refund or credit with respect to such amount has been made to any person. (June 22, 1936, 9:00 p. m., ch. 690, § 911, 49 Stat. 1753.)

CROSS REFERENCE Appropriations for refunds, etc., see note preceding section 641 of this title.

8 654. Period not extended. Any suit or proceeding with repect to any amount paid or collected as tax under sections 601608, 608a-608c, 608d-612, 613-619, 620, 623, 624 of this title which is barred on June 22, 1936, shall remain barred. No claim with respect to any such amount which is barred from allowance on June 22, 1936, shall hereafter be allowed in any amount. (June 22, 1936, 9:00 p. m., ch. 690, $ 912, 49 Stat. 1754.)

CROSS REFERENCE Appropriations for refunds, etc., see note preceding section 641 of this title.

8 655. Definitions.-When used in section 644-659 of this title

(a) The term "tax" means a tax or exaction denominated a "tax" under sections 601-608, 6082-608c, 608d-612, 613-619, 620, 623, 624 of this title, and shall include any penalty, addition to tax, additional tax, or interest applicable to such tax.

(b) The term “processing tax” means any tax or exaction denominated a "processing tax" under sections 601-608, 608a-608c, 608d-612, 613-619, 620, 623, 624 of this title, but shall not include any amount paid or collected as tax with respect to the processing of a commodity for a customer for a charge or fee.

(c) The term "commodity” means any commodity, prior to processing, of a type with respect to the processing of which a processing tax was imposed under sections 601-608, 608a-608c, 608d-612, 613-619, 620, 623, 624 of this title.

(d) The term "article" means the product which is obtained by processing a commodity, and includes the product obtained by further manufacture or by combination with other materials,

(e) The term “refund” includes any recovery, recoupment, setoff, credit, or counterclaim.

(f) The term “Agricultural Adjustment Act” means the Agricultural Adjustment Act as originally enacted and the amendments thereto adopted prior to January 6, 1936. (June 22, 1936, 9:00 p. m., ch. 690, § 913, 49 Stat. 1754.)

CROSS REFERENCE Appropriations for refunds, etc., see note preceding section 641 of this title.

8 656. Authority of Commissioner.-In connection with the establishment of the facts required to be established under sections 644-659 of this title, the Commissioner of Internal Revenue is hereby authorized, by any officer or employee of the Treasury Department and of the Bureau of Internal Revenue, including the field service, designated by him for that purpose, to examine any books, papers, records, or 'memoranda which are relevant and material in connection with any claim made pursuant to sections 644-659 of this title, to require the attendance of the claimant or of any officer or employee of the claimant, or the attendance of any other person having knowledge in the premises, and to take, or cause to be taken, his testimony with reference to any such matter, with power to administer oaths to such person or persons. It shall be lawful for the Commissioner, or any person designated by him, to summon witnesses to appear before the Commissioner, or before any person designated by him, at a time and place named in the summons, and to produce such books, papers, correspondence, memoranda, or other records as the Commissioner may deem relevant or material, and to give testimony or answer interrogatories, under oath, relating to any claim made pursuant to sections 644-659 of this title. The provisions of section 3615 (d) and (e) of Title 26 shall be applicable with respect to any summons issued pursuant to the provisions of sections 644-659 of this title. Any witness summoned under sections 644-659 of this title shall be paid the same fees and mileage as are paid witnesses in the courts of the United States. All information obtained by the Commissioner pursuant to this section shall be available to the Secretary of Agriculture upon written request therefor. Such information shall be kept confidential by all officers and employees of the Department of Agriculture, and any such officer or employee who violates this requirement shall, upon conviction, be subject to a fine of not more than $1,000 or to imprisonment for not more than one year, or both, and shall be removed from office. (June 22, 1936, 9:00 p. m., ch. 690, § 914, 49 Stat. 1754.)

CROSS REFERENCE Appropriations for refunds, etc., see note preceding section 641 of this title.

8 658. Rules and regulations.—The Commissioner shall, with the approval of the Secretary, prescribe such rules and regulations as may be deemed necessary to carry out the provisions of sections 644-659 of this title. (June 22, 1936, 9:00 p. m., ch. 690, $ 916, 49 Stat. 1755.)

CROSS REFERENCE Appropriations for refunds, etc., see note preceding section 641 of this title.

8 659. Personnel.-(a) The Secretary of the Treasury may appoint such officers, attorneys, economists, and other experts without regard to section 661-663, 664, 673, 674 of Title 5, and without regard to the civil-service laws or regulations, as are necessary to execute the functions vested in him and the Commissioner of Internal Revenue by sections 644-659 of this title. No compensation at a rate in excess of $8,500 per annum shall be paid to any such appointee.

(b) Officers and employees of the other executive departments and establishments of the Government may at the request of the Secretary of the Treasury, and with the approval of the head of any such department or establishment, be detailed to the Treasury Department from time to time for such temporary duties as may be necessary in carrying out the provisions of sections 644659 of this title. The proper appropriation of such executive department or establishment from which such officers or employees are so detailed shall be reimbursed by the Treasury Department to the extent of salaries and other compensation paid to such officers and employees during the time they shall be so detailed. (June 22, 1936, 9:00 p. m., ch. 690, § 917, 49 Stat. 1755.)

CROSS REFERENCE Appropriations for refunds, etc., see note preceding section 641 of this title.

Chapter 26A.–AGRICULTURAL MARKETING AGREEMENT ACT

§ 671. Arbitration of disputes concerning milk-(a) Application.-The Secretary of Agriculture, or such officer or employee of the Department of Agriculture as may be designated by him, upon written application of any cooperative association, incorporated or otherwise, which is in good faith owned or controlled by producers or organizations thereof, of milk or its products, and which is bona fide engaged in collective processing or preparing for market or handling or marketing (in the current of interstate or foreign commerce, as defined by section 610 (j) of this title), milk or its products, may mediate and, with the consent of all parties, shall arbitrate if the Secretary has reason to believe that the declared policy of sections 601-608, 608a-608c, 6080-612, 613-619, 620, 623, 624 of this title would be effectuated thereby, bona fide disputes, between such associations and the purchasers or handlers or processors or distributors of milk or its products, as to terms and conditions of the sale of milk or its products. The power to arbitrate under this section shall apply only to such subjects of the term or condition in dispute as could be regulated under the provisions of sections 601-608, 6082-608c, 608d-612, 613-619, 620, 623, 624 of this title relating to orders for milk and its products.

(b) Conduct of meetings.-Meetings held pursuant to this section shall be conducted subject to such rules and regulations as the Secretary may prescribe.

(c) Approval of award.—No award or agreement resulting from any such arbitration or mediation shall be effective unless and until approved by the Secretary of Agriculture, or such officer or employee of the Department of Agriculture as may be designated by him, and shall not be approved if it permits any unlawful trade practice or any unfair method of competition.

(d) Exemption from antitrust laws.—No meeting so held and no award or agreement so approved shall be deemed to be in violation of any of the antitrust laws of the United States. (June 3, 1937, ch. 296, § 3, 50 Stat. 248.)

$ 672. Agreements; licenses, regulations, etc., unaffected.Nothing in this chapter shall be construed as invalidating any marketing agreement, license, or order, or any regulation relating to, or any provision of, or any act of the Secretary of Agriculture in connection with, any such agreement, license, or order which has been executed, issued, approved, or done under sections 601-608, 608a-608c, 608d-612, 613-619, 620, 623, 624 of this title, but such marketing agreements, licenses, orders, regulations, provisions, and acts are hereby expressly ratified, legalized, and confirmed. (June 3, 1937, ch. 296, § 4, 50 Stat. 249.)

8 673. Taxes under Agricultural Adjustment Act; laws unaffected.—No processing taxes or compensating taxes shall be levied or collected under sections 601-608, 608a-608c, 608d-612, 613-619, 620, 623, 624 of this title. Except as provided in the preceding sentence, nothing in this chapter shall be construed as affecting provisions of sections 601-608, 608a-608c, 608d-612, 613619, 620, 623, 624 of this title, other than those enumerated in section 1 of Act of June 3, 1937, ch. 296, 50 Stat. 246. The provisions so enumerated shall apply in accordance with their terms (as amended by this chapter) to the provisions of sections 601608, 6082-608c, 608d-612, 613-619, 620, 623, 624 of this title, this chapter, and other provisions of law to which they have been heretofore made applicable. (June 3, 1937, ch. 296, § 5, 50 Stat. 249.)

REFERENCES IN TEXT Section 1 of act June 3, 1937, mentioned in text, amended or affected sections 601, 602, 608a-608c, 6080, 608, 610, 612, 614, and 624 of this title.

§ 674. Short title.—This chapter may be cited as the Agricultural Marketing Agreement Act of 1937. (June 3, 1937, ch. 296, $ 6,50 Stat. 249.)

REFERENCES IN TEXT The word "chapter" in this section appeared in the original as “Act.” Sections 1 and 2 of the act, June 3, 1937, ch. 296, amended provisions of the Agricultural Adjustment Act. See note to section 601 of this title.

Chapter 27.–COTTON MARKETING 88 701-723. Repealed. Feb. 10, 1936, ch. 42, 49 Stat. 1106.

Sections 701-723 were derived from acts Apr. 21, 1934, ch. 157, SS 1-23, 48 Stat. 598-606; Aug. 9, 1935, ch. 504, 49 Stat. 570; Aug. 24, 1935, ch. 641, $8 39 (a-e), 40-42, 49 Stat. 777-778.

Act Mar. 2, 1936, ch, 112, 49 Stat. 1155, amending act Feb. 10, 1936, ch. 42, 49 Stat. 1106, which repealed sections 722, 723, provided as follows: "No tax, civil penalty, or interest which accrued under any provision of law repealed by this Act and which is uncollected on the date of the enactment of this Act shall be collected; and all liens for taxes, civil penalties, or interest arising out of taxes under such provisions of law are cancelled and released." APPROPRIATIONS FOR REFUNDS AND PAYMENTS OF PROCESSING AND RELATED

TAXES AND LIMITATIONS THEREON Act June 25, 1938, ch. 681, 52 Stat. 1150; act May 6, 1939, ch. 115, 1, 53 Stat. 661, 662; act Feb. 12, 1940, ch. 28. § 1. 54 Stat. 36; Mar. 25, 1940, ch. 71, title I, 54 Stat. 61; act May 31, 1941, ch. 156, title I, § 1, 55 Stat. 218; act Mar. 10, 1942, ch. 178, title Í, § 1, 56 Stat. 156; June 30, 1943, ch. 179, title I, 57 Stat. 257.

8 724. Development of new uses for cotton.—The Secretary of Agriculture is authorized to develop new and extended uses for cotton, and for such purpose there is authorized to be made available to the Secretary not to exceed $500,000 out of the funds available to him under section 612 of this title. (Apr. 21, 1934, ch. 157, § 24, 48 Stat. 607.)

§ 725. Repealed. Feb. 10, 1936, ch. 42, 49 Stat. 1106.

Section was derived from act Apr. 21, 1934, ch. 157, § 25, as added by act June 20, 1934, ch. 687, 48 Stat. 1184.

Act Mar. 2, 1936, ch. 112, 49 Stat. 1155, amending act Feb. 10, 1936, ch. 42, 49 Stat. 1106, which repealed this section provided as follows: “No tax, civil penalty, or interest which accrued under any provision of law repealed by this act and which is uncollected on the date of the enactment of this act shall be collected; and all liens for taxes, civil penalties, or interest arising out of taxes under such provisions of law are cancelled and released."

8 726. Administration of oaths for tax exemption certificates.

Section, act June 6, 1934, ch. 409, 48 Stat. 911, was rendered inoperative by repeal of sections 721-723 and 725 of this title by act Feb. 10, 1936, ch. 42, 49 Stat. 1106.

Chapter 28.-TOBACCO INDUSTRY

88 751-766. Repealed. Feb. 10, 1936, ch. 42, 49 Stat. 1106.

Sections 751-766 were derived from act June 28, 1934, ch. 866, $$ 1-16, 48 Stat. 1275-1280, as amended by act Aug. 24, 1935, ch. 641, $$ 44-54, 49 Stat. 778-780. Act' Mar. 2, 1936, ch. 112, 49 Stat. 1155, amending act Feb. 10, 1936, ch. 42, 49 Stat. 1106, provided further as follows: “No tax, civil penalty, or interest which accrued under any provision of law repealed by this Act and which is uncollected on the date of the enactment of this Act shall be collected; and all liens for taxes, civil penalties, or interest arising out of taxes under such provisions of law are canceled and released.” APPROPRIATIONS FOR REFUNDS AND PAYMENTS OF PROCESSING AND RELATED

TAXES AND LIMITATIONS THEREON Act June 25, 1938, ch. 681, 52 Stat. 1150; act May 6, 1939, ch. 115, § 1, 53 Stat. 661, 662; act Feb. 12, 1940, ch. 28, § 1, 54 Stat. 36; Mar. 25, 1940, ch. 71, title I, 54 Stat. 61; act May 31, 1941, ch. 156, title I, § 1, 55 Stat. 218; act Mar. 10, 1942, ch. 178, title I, § 1, 56 Stat. 156; June 30, 1943. ch. 179, title I, 57 Stat. 257.

Chapter 29.-POTATO ACT OF 1935 88 801-833. Repealed. Feb. 10, 1936, ch. 42, 49 Stat. 1106.

Sections 801-803 were derived from act August 24, 1935, ch. 641, SS 201233, 49 Stat. 782-793. Act March 2, 1936, ch. 112, 49 Stat 1155, amending act February 10, 1936, ch. 42, 49 Stat. 1106, provided further as follows: "no tax, civil penalty, or interest which accrued under any provision of law repealed by this Act and which is uncollected on the date of the enactment of this Act shall be collected; and all liens for taxes, civil penalties, or interest arising out of taxes under such provisions of law are cancelled and released."

APPROPRIATIONS FOR REFUNDS AND PAYMENTS OF PROCESSING AND RELATED

TAXES AND LIMITATIONS THEREON Act June 25, 1938, ch. 681, 52 Stat. 1150; act May 6, 1939, ch. 115, § 1, 53 Stat. 661, 662; act Feb. 12, 1940, ch. 28, § 1, 54 Stat. 36; Mar. 25, 1940, ch. 71, title I, 54 Stat. 61; act May 31, 1941, ch. 156, title I, § 1, 55 Stat. 218; act Mar. 10, 1942, ch. 178, title I, § 1, 56 Stat. 156; act June 30, 1943, ch. 179, title I, 57 Stat. 257.

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