[Code of Federal Regulations]
[Title 49, Volume 4]
[Revised as of October 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 49CFR245.303]

[Page 726]
 
                        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 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).