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.)
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 504 | 46:2108. |
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Last modified: October 26, 2015