1748
74TH CONGRESS . SESS . II. CH. 690. JUNE 22, 1936 . ment, set-off, refund, or credit of, or counterclaim for, any amount paid by or collected from any person as tax (except processing tax, as defined herein) under the Agricultural Adjustment Act (a) before the expiration of eighteen months from the date of filing a claim therefor under this title, unless the Commissioner renders a decision t hereon w ithin t hat time , or (b ) after the exp iration of two years from the date of mailing by registered mail by the Commissioner t o the cl aimant a notice of dis allowanc e of th at part of the claim Action by Commis- to which such suit or proceeding relates . Any consideration or sinner not to extend
-~ period. any action by the Commissioner with respect to such claim following t he maili ng of n otice of disall owance s hall no t operat e to ex tend the period within which any suit or proceeding may be brought . SEC . 905. JURISDICTION OF COURTS . Concurrent with the Court of Claims, the District Courts of the United States (except as provided in section 906 of this title) shall have jurisdiction of cases to which this title applies, regardless of t he amoun t in co ntrovers y, if s uch dist rict co urts wou ld have had juri sdiction of such cases bu t for limitations under t he Judicial Code, as amended, on jurisdiction of such courts based upon the amount Customs Court, re- in controversy . The United States Customs Court shall n ot have str ict ion . Jurisdiction of courts. R efunds of processin g taxes . Procedure for recov- ery of amounts paid or collected . Time limitation . Board of Review est ablis hed . Composition, chair- ma n, q uoru m, etc. Jurisdiction . Proceedings . jurisdiction of any such cases . SEC. 906 . PROCEDURE ON CLAIMS FOR REFUNDS OF PROCESSING TAXES. (a) Notwiths tanding any oth er prov ision o f law, n o suit or pro- ceeding , whethe r broug ht befor e or af ter the date of the en actment of this Act, shall be brought or maintained in any court for the refund of any amount paid or collected as processing tax, as defined herein, under the Agricultural Adjustment Act, except as provided in this section . The Commissioner shall allow or disallow, in whole or in part, any claim for refund of any such amount within three years after such claim was filed, unless such time has been extended by written consent of the claimant . (b) There is hereby established in the Treasury Department a Board of Review (hereinafter referred to as "the Board") . The Board shall be composed of nine members who shall be officers or employees of the Treasury Department designated by the Secretary of the Treasury . One of such members shall be designated by the Secretary to act as chairman of the Board . The chairman may from time to time divide the Board into divisions of one or more members, assign the members of the Board thereto, and in case of a division of more than one member designate the chief thereof . A majority of the members of the Board or of any division thereof shall con- stitute a quorum for the transaction of the business of the Board or of the division respectively . A vacancy in the Board or in any division thereof shall not impair the powers nor affect the duties of the Board or division nor of the remaining members of the Board or division respectively . The Secretary of the Treasury shall assign to the Board such personnel in the Treasury Department as may be necessary to perform its functions . The Board shall have jurisdic- tion in proceedings under this section to review the allowance or disallowance of the Commissioner of a claim for refund, and to determine the amount of refund due any claimant with respect to such claim . The Commissioner shall make refund of any such amount det ermined by a decision of the Board which ha s become final . The proceedings of the Board and its divisions shall be con- duct ed in a ccordanc e with such ru les and regulat ions as the Boa rd ma y presc ribe, wi th the approval of the Secreta ry .
