[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR4.24]

[Page 29-30]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 4--VESSELS IN FOREIGN AND DOMESTIC TRADES--Table of Contents
 
Sec. 4.24  Application for refund of tonnage tax.

    (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 Sec. 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

[[Page 30]]

necessary report or recommendation to the appropriate port director. 
Applications for refund of special tonnage tax and light money (see 
Sec. 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.

[T.D. 71-274, 36 FR 21025, Nov. 3, 1971, as amended by T.D. 95-77, 60 FR 
50010, Sept. 27, 1995]

                      Landing and Delivery of Cargo