[Code of Federal Regulations]

[Title 19, Volume 1]

[Revised as of April 1, 2005]

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

[CITE: 19CFR4.24]



[Page 33-34]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

              HOMELAND SECURITY; 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 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



[[Page 34]]



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