770 Vol. 48, p. 676. Exportations. Refunds on goods ex- ported. Paymen ts . V ol. 48, pp . 41, 1242; U.S.C.,p.164. Collection of taxes . Postponements . Vol. 48, p. 41. Returns ; filing . Vol. 48, pp. 41, 677. P rohib ition s . Suits for recov ery o f taxes paid prior hereto
jurisdiction of courts . Claims of United States in bankruptcy, etc ., proceedings . 74m CONGRESS . SESS. I. CSI. 641. AUGUST 24, 1935 . SEC . 28 . Subsection (a) of section 17 of the Agricultural Adjust- ment Act, as amended, is amended by striking out the first two sen- tences thereof and inse rting in lieu thereof the following : " U po n t he exportation to any foreign country (and/or to the Philippine Islands, the Vir gin Isla nds, Am erican S amoa, t he Cana l Zone, and the island of Guam) of any product processed wholly or partly from a com- modity with respect to which product or commodity a tax has been paid or is payable under this title, the tax due and payable or due and paid shall be credited or refunded . U nder reg ulation s prescr ibed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, the credit or refund shall be allowed to the consignor named in the bill of lading under which the product is expor ted or to the ship per or to the pers on l iable for the tax provi ded the con signor w aives a ny claim theret o in fa vor of s uch shi pper or person liable for the t ax ." SEC. 29. (a) Subsection (b) of section 19 of the Agricultural Ad- justment Act, as amended, is amended by inserting in the proviso, after the words " of the payment of " the following : " not exceeding three-fourths of the amount of the ", and by adding at the end of the proviso the following : "but postponement of all taxes covered by returns under this title for a period not exceeding one hundred and eighty days may be permitted in cases in which the Secretary of the Treasur y author izes su ch taxes to be paid ea ch month on the amount of the commodity marketed during the next preceding month " (b) Section 19 of the Agricultural Adjustment Act, as amended, is amended by adding at the end thereof the following new subsection "(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 title 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 provi sions of this t itle, to make a return, render under o ath s u c h statements, or to keep such records, as the Commissioner deems suffi- cient to show whether or not such person, or any other person, is liable for the tax ." S E C . 3 0 . The Agricu ltural A djustme nt Act, as amen ded, is amended by adding after section 20 the following new section "SEC. 21 . (a) No suit, action, or proceeding (including probate, adminis tration, receiv ership, and ban kruptcy proceed ings) shall be brought or maintained in any court if such suit, action, or proceeding is for the purpose or has the effect (1) of preventing or restraining the assessment or collection of any tax imposed or the amount of any penalty or interest accrued under this title on or after the date of the adoption of this amendment, or (2) of obtaining a declara- tory judgment under the Federal Declaratory Judgments Act in con- nection with any such tax or such amount of any such interest or penalty. In probate, administration, receivership, bankruptcy, or other similar proceedings, the claim of the United States for any such tax or such amount of any such interest or penalty, in the amount a ssessed by the Commissi oner of Interna l Reven ue, shal l be al lowed and ordered to be paid, but the right to claim the refund or credit thereof and to maintain such claim pursuant to the applicable provi- sions of law, incl uding sub secti on ( d) of thi s sec tion , may be reser ved in the court's order .
