[Code of Federal Regulations]

[Title 8, Volume 1]

[Revised as of January 1, 2006]

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

[CITE: 8CFR286.5]



[Page 669-670]

 

                     TITLE 8--ALIENS AND NATIONALITY

 

               CHAPTER I--DEPARTMENT OF HOMELAND SECURITY

 

PART 286_IMMIGRATION USER FEE--Table of Contents

 

Sec. 286.5  Remittance and statement procedures.



    (a) The air or sea carrier whose ticket stock or document for 

transportation reflects collection of the fee is responsible for 

remittance of the fee to the Service. The travel agent, tour wholesaler, 

or other entity, which issues their own non-carrier related ticket or 

document for transportation to an air or sea passenger who is not 

excepted from the fee pursuant to Sec. 286.3 of this part, is 

responsible for remittance of the fee to the Service, unless by contract 

the carrier will remit the fee.

    (b)(1) Fee remittances shall be sent to the Immigration and 

Naturalization



[[Page 670]]



Service, at a designated Treasury depository, for receipt no later than 

31 days after the close of the calendar quarter in which the fees are 

collected, except the fourth quarter payment for fees collected shall be 

made on the date that is 10 days before the end of the U.S. Government's 

fiscal year, and the first quarter payment shall include any collections 

made in the preceding quarter that were not remitted with the previous 

payment. The fourth quarter payment shall include collections for the 

months of July and August. The fiscal year referenced is the U.S. 

Government's fiscal year which begins on October 1 and ends on September 

30.

    (2) Late payments will be subject to interest, penalty, and handling 

charges as provided in the Debt Collection Act of 1982 (31 U.S.C. 3717). 

Refunds by a remitter of fees collected in conjunction with unused 

tickets or documents for transportation shall be netted against the next 

subsequent remittance.

    (c) Along with the remittance, as set forth in paragraph (b) of this 

section, each remitter making such remittance shall attach a statement 

which sets forth the following:

    (1) Name and address;

    (2) Taxpayer identification number;

    (3) Calendar quarter covered by the payment;

    (4) Interest and penalty charges; and

    (5) Total amount collected and remitted.

    (d) Remittances shall be made in U.S. dollars by check or money 

order through a U.S. bank, to Assistant Commissioner, Office of 

Financial Management, INS.

    (e) Annually, each U.S. based remitter, which retains an independent 

accountant and which remits $10,000 or more in fees in any one calendar 

quarter, shall submit to the Assistant Commissioner, Financial 

Management a report from the independent accountant in accordance with 

the Statement on Standards for Attestation Engagements on the 

application of Passenger User Fee Collection and Remittance Procedures 

established by the American Institute of Certified Public Accountants 

and the Service, to the Assistant Commissioner, Financial Management. 

Each foreign-based remitter, which retains an independent accountant and 

which remits $10,000 or more in fees in any one calendar quarter, shall 

submit a similar report to the Assistant Commissioner, Financial 

Management from the independent accountant in accordance with generally 

accepted accounting principles of their respective countries. These 

reports from the independent accountants are to be submitted for receipt 

by the Assistant Commissioner, Financial Management no later than ninety 

(90) days after the close of the fiscal year of each remitter. Each 

remitter, which does not retain an independent accountant or which does 

not remit $10,000 or more in any one calendar quarter, shall certify 

under oath on each statement submitted pursuant to paragraph (c) of this 

section that they have complied with the applicable statutes and 

regulations.

    (f) The Commissioner reserves the right to conduct an independent 

audit of any collector or remitter not providing the report or 

certification required pursuant to paragraph (e) of this section or 

based upon other information indicating non-compliance in order to 

assure the accuracy of the remittances of fees collected and remitted 

and compliance with the applicable statutes and regulations.

    (g) In order to enforce compliance with the provisions of this part, 

the Commissioner may issue a subpoena requiring the production of 

records, evidence, and witnesses pursuant to the procedures set forth in 

Sec. 287.4 of this chapter. The authority to issue a subpoena pursuant 

to this section is limited to the Commissioner, Deputy Commissioner, 

Associate Commissioner for Management, Director for Program Inspection, 

all Regional Commissioners; and all District Directors.



[53 FR 5757, Feb. 26, 1988, as amended at 55 FR 729, Jan. 9, 1990; 59 FR 

49348, 49349, Sept. 28, 1994; 63 FR 51272, Sept. 25, 1998]