[Code of Federal Regulations]
[Title 49, Volume 4]
[Revised as of October 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 49CFR245.303]

[Page 686-687]
 
                        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. 245.303  Duty to pay.

    (a) Beginning in the fiscal year ending September 30, 1991, each 
railroad

[[Page 687]]

subject to this part shall pay an annual railroad user fee to the FRA. 
Payment in full shall be received by FRA no later than thirty days after 
the Assessment Notice is mailed. Payment is made only when received by 
FRA. Payments in excess of ten thousand dollars ($10,000.00) shall be 
made by wire transfer through the Federal Reserve communications, 
commonly known as Fedwire, to the account of the U.S. Treasury in 
accordance with the instructions provided in the Assessment Notice. 
Payments of ten thousand dollars or less shall be by check or money 
order payable to the Federal Railroad Administration. The payment shall 
be identified as the railroad's user fee by noting it with the User Fee 
Bill Number as assigned by FRA and by returning the payment record 
received with the Assessment Notice. Payment shall be sent to the 
address stated in the assessment notice. Any railroad making an 
aggregate payment for one r more subsidiaries or affiliates should 
return the payment records for each and list all applicable Bill Numbers 
with the payment.
    (b) The responsibility for paying the user fee rests with the 
responsible entity (see Sec. 245.5(h)). Parties involved in purchase and 
sale transactions of railroad(s) or portions of a railroad shall be 
responsible for allocating the user fee amongst the interested entities 
in an appropriate fashion. FRA will not prorate user fee bills.
    (c) No user fee will be collected from railroads that properly 
report zero train miles and zero road miles on FRA Form 6180.91--Annual 
Report of Railroads Subject to User Fees.
    (d) Payments not received by the due date will be subject to 
allowable interest charges, penalties, and administrative charges (31 
U.S.C. 3717). Follow-up demands for payment and other actions intended 
to assure timely collection, including referral to local collection 
agencies or court action, will be conducted in accordance with Federal 
Claims Collection Standards (4 CFR chapter II) and Departmental 
procedures (49 CFR 89).