Page:United States Statutes at Large Volume 48 Part 1.djvu/632

606 Refunds. None allowed unless claim filed within six month s . Pro ced ure , lim it a- tions, etc . Notice to be sent . Visions rability of pro- SEC . 21 . If any provision of this Act, or the applicability thereof to any person or circumstance, is held invalid, the remainder of this Act and the applicability of such provision to other persons or circumstances shall not be affected thereby. GE OGRA PHIC AL A PPLI CATI ON OF ACT Geographical appli . ration . Definitions. " Person ." "Commissioner ." " Collector." " Gin ning ." "Tax "Li nt cot ton ." "Seed cotton. ' "Bale tag." Crop year." 73d C ONGRESS . SESS. II. CH . 157. AP RIL 21, 1934 . REFUNDS SEC. 20 . (a) No refund of any tax, penalty, or sum of money paid shall be allowed under this Act unless claim therefor is presented within six months after the date of payment of such tax, penalty, or sum. (b) No su it or proceedi ng shall be m aintained in any court for the recovery of any tax under this Act alleged to have been errone- ously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to the provisions of law in that regard, and the regulations of the Secretary of the Treasury, estab- lished in pursuance thereof ; but such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been paid under protest or duress . No suit or proceeding shall be begun before the expiration of six months from the date of filing such claim, unless the Commissioner renders a decision therein within that time, nor after the expiration of two years from the date of the payment of such tax, penalty, or sum, unless such suit or proceeding is begun within two years after the disallowance of the part of such claim to which such suit or proceeding relates . The Commissioner shall, within ninety days after any such disallowance, notify the taxp ayer the reof by regi ster ed m ail . SEPARABILITY OF PROVISIONS SE C. 2 2 . The p rovisions of this Act shall be applicabl e to the United States and its possessions, except the Philippine Islands, the Virgin Islands, American Samoa, the Canal Zone, and the island of Guam . DEFINITIONS SE C. 23 . As used in this Act- (a) The term " person " means an individual, a partnership, joint- stock company, a corporation, or a firm . (b) The te rm " Commissioner " means the C ommissione r of Internal Revenue . (c) The term " collector " means the collector of internal revenue . (d) The term " ginning " means the separation of lint cotton from seed cotton . (e) The term " tax " means the tax upon the ginning of cotton imposed by thi s Act . (f) The term "lint cotton " mea ns the fiber taken from seed cotton by ginning . ( g) The term "seed cotto n" mea ns the harv ested fruit of the cotton plant . (h) The term " bale tag " means nondetachable bale tag, stamp, or other means of identifying tax-paid or exempt cotton . (i) The term " crop year " means the period from June 1 of one year to May 31 of the succeeding year, both dates inclusive .