Code of Federal Regulations · Section
§ 4.24 — Application For Refund Of Tonnage Tax
19 C.F.R. § 4.24
(a) The authority to make refunds in accordance with section 26 of the Act of June 26, 1884 (46 U.S.C. 8) of regular tonnage taxes described in § 4.20(a) is delegated to the Directors of the ports where the collections were made. If any doubt exists, the case shall first be referred to Headquarters, U.S. Customs Service for advice.
(b) Each application for refund of regular or special tonnage tax or light money prepared in accordance with this section shall be filed with the Customs officer to whom payment was made. After verification of the pertinent facts asserted in the claim, the application shall be forwarded with any necessary report or recommendation to the appropriate port director. Applications for refund of special tonnage tax and light money (see § 4.20(c)) with the reports and recommendations submitted therewith shall be forwarded by the port director to the Commissioner of Customs for decision. Any refund authorized by the Port Director under paragraph (a) of this section or any refund of special tonnae tax or light money authorized by the Commissioner of Customs shall be made by the appropriate Customs officer. The records of tonnage tax shall be clearly noted to show each refund authorized.
(c) The application shall be a direct request for the refund of a definite sum, showing concisely the reasons therefor, the nationality and name of the vessel, and the date, place, and amount of each payment for which refund is requested. The application shall be made within 1 year from date of the payment. A protest against a payment shall not be accepted as an application for its refund.
(d) When the application is based upon a claim that more than five payments of regular tax at either the 2-cent or the 6-cent rate have been made during a tonnage year, the application shall be supported by a statement from the appropriate Customs officer at the port where the application is submitted and from the appropriate Customs officer at each port at which any claimed payment was made verifying the facts and showing in each case whether refunds have been authorized.
(e) The application shall include a certificate by the owner or by the owner's agent that payment of tonnage tax at the applicable rate has been or will be made for each entry of the vessel on a voyage on which that rate is applicable before the end of the current tonnage year, exclusive of any payment which has been refunded or which may be refunded as a result of such application.
(f) The owner or operator of the vessel involved, or other party in interest, may file with the port Director a petition addressed to the Commissioner of Customs for a review of the port director's decision on an application for refund of regular tonnage tax. Such petition shall be filed in duplicate within 30 days from the date of notice of the initial decision, shall completely identify the case, and shall set forth in detail the exceptions to the decision.
Authorizing Statute
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Coastwise endorsement46 U.S.C. § 12112
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Report of arrival of vessels, vehicles, and aircraft19 U.S.C. § 1433
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Deposit of refuse in navigable waters generally33 U.S.C. § 407
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Vessels engaged in Great Lakes trade46 U.S.C. § 60308
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Transportation worker identification credentials46 U.S.C. § 70105
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Unlading at port of entry19 U.S.C. § 1449
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Lists of alien and citizen passengers arriving and departing8 U.S.C. § 1221
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Boarding arriving vessels before inspection46 U.S.C. § 60101
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Unlading19 U.S.C. § 1448
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Fees and charges for Government services and things of value31 U.S.C. § 9701
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Mode of recovery28 U.S.C. § 2461
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Waiver of navigation and vessel-inspection laws46 U.S.C. § 501
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Manifests19 U.S.C. § 1431
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Application46 U.S.C. § 10301
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Equipment and repairs of vessels19 U.S.C. § 1466
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Lading and unlading of merchandise or baggage; penalties19 U.S.C. § 1453
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Supplies and stores retained on board19 U.S.C. § 1446
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Documented vessels touching at foreign ports19 U.S.C. § 293
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Reciprocal privileges for recreational vessels46 U.S.C. § 60504
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Boarding vessels19 U.S.C. § 1581
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Payment of fees on departing vessel46 U.S.C. § 60107
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Regular tonnage taxes46 U.S.C. § 60301
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Entry under regulations19 U.S.C. § 1498
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Oil and hazardous substance liability33 U.S.C. § 1321
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Owners engaged primarily in manufacturing or mineral industry46 U.S.C. § 12118
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Rules and forms prescribed by Secretary19 U.S.C. § 66
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Exceptions to vessel entry and clearance requirements19 U.S.C. § 1441
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Automated Targeting System6 U.S.C. § 943
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Departmental regulations5 U.S.C. § 301
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Falsity or lack of manifest; penalties19 U.S.C. § 1584
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Repealed. Pub. L. 109–304, § 15(5), Oct. 6, 2006, 120 Stat. 1702]46 U.S.C. § 2108
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List or count of passengers46 U.S.C. § 3502
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Clearance of vessels46 U.S.C. § 60105
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Towing46 U.S.C. § 55111
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Documented vessels19 U.S.C. § 288
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Civil penalty procedures46 U.S.C. § 2107
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Place of entry and unlading19 U.S.C. § 1447
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Residue cargo19 U.S.C. § 1442
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Bills of health42 U.S.C. § 269
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Definitions46 U.S.C. § 12101
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Definitions8 U.S.C. § 1101