[Code of Federal Regulations] [Title 7, Volume 7] [Revised as of January 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 7CFR723.312] [Page 149-150] TITLE 7--AGRICULTURE CHAPTER VII--FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE PART 723--TOBACCO--Table of Contents Subpart C--Tobacco Subject to Quota, Exemptions From Quotas, Marketing Cards, and General Penalty Provisions Sec. 723.312 Request for refund of penalty. Any person who paid any penalty may request the return of the amount of any such payment which is in excess of the amount required to be paid. Such request shall be filed on Form MQ-85, Farm Record and Account, with the county FSA office within 2 years [[Page 150]] after the payment of the penalty. Approval of return shall be by the county FSA committee, subject to the approval of the State FSA executive director.