US Code

Public Law 119-73 (01/23/2026)

46 U.S.C. § 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, § 4120 Stat. 1491(, , .)

Historical and Revision Notes

Revised

Section

Source (U.S. Code)

Source (Statutes at Large)

504

46:2108.

46 U.S.C. 2108section 26 of the Act of June 26, 1884, ch. 12123 Stat. 5946 U.S.C. 846 U.S.C. 2108section 26 of the Act of June 26, 188446 U.S.C. 846 U.S.C. 2108This section replaces , which was enacted as part of the codification of subtitle II of title 46 in 1983. That provision was based on , , which prior to the subtitle II codification appeared at (1982 ed.). In the enactment of , the scope of the 1884 provision was narrowed, presumably inadvertently. This section restores the remissions authority to its prior scope. Note that 19 C.F.R. § 4.24 (2003) still refers to “the authority to make refunds in accordance with ()” as if that provision had not been replaced by in 1983.