[Code of Federal Regulations]
[Title 49, Volume 4]
[Revised as of October 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 49CFR245.301]

[Page 671]
 
                        TITLE 49--TRANSPORTATION
 
       CHAPTER II--FEDERAL RAILROAD ADMINISTRATION, DEPARTMENT OF 
                             TRANSPORTATION
 
PART 245--RAILROAD USER FEES--Table of Contents
 
            Subpart D--Collection Procedures and Duty to Pay
 
Sec. 245.301  Collection procedures.


    (a) After March 15th of each year (August 15th for the fiscal year 
ending September 30, 1992), FRA will publish in the Federal Register a 
notice containing FRA's preliminary estimates of the total user fee to 
be collected, the assessment rate per train mile, the assessment rate 
per employee hour, and the assessment rate per road mile (as adjusted by 
the sliding scale). The information published by FRA will be sufficient 
to enable each railroad to calculate its estimated user fee bill for the 
fiscal year on the basis of the train mile, employee hour, and road mile 
information provided by the railroad to FRA.
    (b) After June 1st of each year, (August 15th for the fiscal year 
ending September 30, 1992), FRA will provide to each covered railroad a 
notice (the ``Assessment Notice'') containing FRA's final calculations 
of the total user fee to be collected, the assessment rate per train 
mile, the assessment rate per employee hour, the assessment rate per 
road mile (as adjusted by the sliding scale), the train miles, employee 
hours, and road miles for the railroad for the prior calendar year, the 
user fee to be paid by the railroad, and a statement and payment record 
form. FRA will mail the Assessment Notice sufficiently in advance of the 
end of the fiscal year in order to allow all collections to be completed 
prior to the end of the fiscal year. FRA will mail the Assessment Notice 
to the billing address designated by the railroad on FRA Form 6180.91--
Annual Report of Railroads Subject to User Fees.