46 USC 504 - Remission of fees and penalties

U.S Code last checked for updates: Nov 22, 2024

§ 504.

Remission of fees and penalties

Any part of a fee, tax, or penalty paid or a forfeiture incurred under a law or regulation relating to vessels or seamen may be remitted if—

(1)

application for the remission is made within one year after the date of the payment or forfeiture; and

(2)

it is found that the fee, tax, penalty, or forfeiture was improperly or excessively imposed.

(Pub. L. 109–304, § 4, Oct. 6, 2006, 120 Stat. 1491.)

cite as: 46 USC 504