---
kind: "section"
citation: "7 U.S.C. § 621"
title: "7"
title_heading: "Agriculture"
number: "621"
heading: "Machinery belting processed from cotton; exemption from tax"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/7/621"
units:
  - "Chapter 26 — Agricultural Adjustment"
  - "Subchapter III — Commodity Benefits"
---

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


The provisions of [section 616 of this title](/usc/7/616.md), 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.


## Source credit

(June 26, 1934, ch. 753, § 1, 48 Stat. 1223.)

## 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.