Page:United States Statutes at Large Volume 49 Part 1.djvu/1792

 74TH CONGRESS. SESS. II. CH. 690. JUNE 22, 1936. 1 747 TITLE VII-REFUNDS OF AMOUNTS COLLECTED of Amounts Collected UNDE R THE AGRICULT URAL ADJUSTMENT A under the A dju stment Agri cultu ral Adjustment ACT SEC. 901. REPEALS. Sections 21 (d), 21 (e), and 21 (g) of the Agricultural Adjust- ment Act, as amended, are hereby repealed. SEC. 902. CONDITIONS ON ALLOWANCE OF REFUNDS. No r efund s hall be made or allowe d, in pu rsuance of cour t deci- sions or otherwise, of any amount paid by or collected from any c laimant as tax under t he Agric ultural Adjustm ent Act, unless the claimant establishes to the satisfaction of the Commissioner in accordance with regulations prescribed by him, with the approval of the Secretary, or to the satisfaction of the trial court, or the Board of Review in cases provided for under section 906, as the case may be- (a) That he bore the burden of such amoun t and has not been r elieved thereof nor re imbursed theref or nor s hifted such bur den, directly or indirectly, (1) through inclusion of such amount by the claimant, or by any person directly or indirectly under his control, o r havin g contro l over him, or subject to the same co mmon con trol, in the price of any article with respect to which a tax was imposed under the provisions of such Act, or in the price of any article pr oces sed f rom any commo dity wit h res pect to w hich a tax was imposed under such Act, or in any charge or fee for services or processing ; (2) through reduction of the price paid for any such commodity ; or (3) in any manner whatsoever ; and that no under- standing or agreement, written or oral, exists whereby he may be relieved of the burden of such amount, be reimbursed therefor, or ma( shift the burden thereof ; or ) That he has repaid unconditionally such amount to his vendee (1) who bore the burden thereof, (2) who has not been relieved thereof nor reimbursed therefor, nor shifted such burden, directly or indirectly, and (3) who is not entitled to receive any reimburse- ment therefor from any other source, or to be relieved of such burden in any manner whatsoever. SEC. 903. FILING OF CLAIMS. Designated sections repealed. Ante, p. 771 . Conditions on allow- ance of refunds. Proof necessary to establish right to re- ceive. Post, p. 1748. Claims . No refund shall be made or allowed o f any amount paid by o r filing. date for col lected from any person as tax under t he Agri cultural Adjust ment Act unless, after the enactment of this Act, and prior to July 1, 1937, a claim for refund has been filed by such person in accordance with regulat ions pr escribed by the Commiss ioner w ith the approva l of the Secretary. All evidence relied upon in support of such claim Supporting evidence. shall be clearly set forth under oath. The Commissioner is author- bs nyer , of claims ized to prescribe by regulations, with the approval of the Secretary, the number of claims which may be filed by any person with respect to the total amount paid by or collected from such person as tax under the Agricultural Adjustment Act, and such regulations may require that claims for refund of processing taxes with respect to any commodity or group of commodities shall cover the entire period during which such person paid such processing taxes. SEC. 904. STATUTE OF LIMITATIONS. Statute of limitations. Notwithstanding any other provision of law, no suit or proceeding, Per iod in which suits whether brought before or after the date of enactment of this Act, manta ned ronght or shall be brought or maintained in any court for the recovery, recoup-