---
type: "LegalText"
title: "7 U.S.C. § 621"
description: "Machinery belting processed from cotton; exemption from tax"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 7
title_name: "AGRICULTURE"
chapter_number: "26"
chapter_name: "AGRICULTURAL ADJUSTMENT"
section: "621"
citation: "7 U.S.C. § 621"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc07@119-100.zip"
source_identifier: "/us/usc/t7/s621"
source_file: "data/legal/raw/us/code/title-07/usc07.xml"
source_hash: "eeafbcb7b35618891b17434c184dd8d63dc20041af34b832d58520dbdd634c97"
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text_hash: "1528c94135cf7a6047ac8967737a233abf0c4c91a41f7f49baa1b85c01fe0126"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 7 U.S.C. § 621 - Machinery belting processed from cotton; exemption from tax

## Text

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.

(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.

ConstitutionalityUnconstitutionality of processing and floor stock taxes, see note set out under section 616 of this title.