Page:United States Statutes at Large Volume 49 Part 1.djvu/1786

 74 TH CONGRESS. SESS. II. CH. 690. J UNE 22, 1936 . 1741 entitled to receive reimbursement for such burden from the processor or other vendor) and not in excess of (2) the amount of that part of the burden of the tax applicable to the articles held on January 6, 1936, which the claimant has not passed on to his vendees and has not included in the sale price of such articles . In lieu of a detailed Proofof claim e schedule of articles, purchases, sale prices, and sales under clauses (1) and (2) of this subsection, the claimant may (subject to the approval of the Commissioner and such investigations as he may cause to be ma de) subm it, as a part of his cla im, an affidavi t settin g forth the total amount of tax burden passed on to him on the articles with respect to which claim is made ; the total amount of such burden for w hich h e has receiv ed or is ent itled to rec eive r eimbur sement from the processor or other vendor ; the total amount of such burden that he has passed on to his vendees or has included in the sale prices of such articles ; and the total amount of such burden that he has borne himself . (c) As used in this section- Terms defined . (1) The term "commodity subject to a processing tax" means "commodity sub . a commod ity upon the processing of whi ch a tax was provided tax" to a processin g for under the Agricultural Adjustment Act, as amended, as of January 5, 1936 . (2) The term "tax with respect to the article" means any tax th" Tax with respect to un der th e Agri cultur al Adj ustmen t Act, as am ended, with respec t to the article (or with respect to any commodity or other article from which it was processed) . (3) The term "sale price" includes the price at which the "Sale price." claimant actually sold the article or articles prior to the date of th e filing of his claim or, if the article or arti cles ha ve not b een sold, the price at which he is offering the same for sale on the date of the filing of his claim . (d) No pa yment shal l be made unde r thi s sec tion unless the limFil Fn g time claimant files a claim therefor prior to January 1, 1937, in con- formity with regulations prescribed by the Commissioner with the approval of the Secretary, nor unless he establishes to the satisfac- tion of the Commissioner the facts on which such claim is based . (e) No claim under this section shall be disallowed on the ground ca No disallo wance that the tax with respect to the article or the commodity from which unp aid . processed has not been paid, but no claim shall be allowed in an amount less than $10. No payment shall be made under this section Double refund re- in co nnecti on wit h any articl e with respe ct to which a refu nd has s tric tio n. been allowed or credit has been taken under the Agricultural Adjust- ment Act, as amended, or a refund has been allowed or is allowable under section 601 of this title. (f) No payment shall be made under this section with respect Limitations on pay- ments. to articles held in retail floor stocks except (1) flour, prepared flour, Articles he ld in re- cereal preparations, and gluten, made chiefly from wheat, as classified ceptionsr stocks ex- in Wheat Regulations, Series 1, Supplement 1, promulgated under the Agricultural Adjustment Act and the amendments thereto, (2) articles processed wholly or in chief value from cotton, and (3) direct -consu mption sugar proce ssed f rom su gar be ets or sugar cane. No payment under this section shall be made with respect to Articles processed from wheat, etc ., held articles processed from wheat, sugar beets, or sugarcane held in in other than reta il other than retail stock s exce pt (1) flour, prep ared f lour, cereal stocks ; exceptions. preparations, and gluten, made chiefly from wheat, as classified in Wheat Regulations, Series 1, Supplement 1, and (2) direct- consu mptio n sug ar. (g) In the case of articles which were agreed to be sold under contracts entered a contra ct entered into prior to Janua ry 6, 1936, whereby the in, 1936rior to January vendee agreed to pay a price including the amount of the tax with