[Code of Federal Regulations]

[Title 49, Volume 4]

[Revised as of October 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 49CFR245.303]



[Page 794]

 

                        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).