7 USC § 621
Machinery belting processed from cotton; exemption from tax
through Pub. L. 116-216 (December 11, 2020)
The provisions of section 616 of this title, shall not apply to articles of machinery belting processed wholly or in chief value from cotton, if such processing was completed prior to January 1, 1930.
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.
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