46 CFR § 390.14 - Departmental reports and certification.

---
identifier: "/us/cfr/t46/s390.14"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "46 CFR § 390.14 - Departmental reports and certification."
title_number: 46
title_name: "Shipping"
section_number: "390.14"
section_name: "Departmental reports and certification."
chapter_name: "MARITIME ADMINISTRATION, DEPARTMENT OF TRANSPORTATION"
subchapter_number: "K"
subchapter_name: "REGULATIONS UNDER PUBLIC LAW 91-469"
part_number: "390"
part_name: "CAPITAL CONSTRUCTION FUND"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Secs. 53501,  of Title 46, United States Code, formerly, sec. 607, Merchant Marine Act, 1936, as amended (46 App. U.S.C. 1177); 49 CFR 1.66."
regulatory_source: "41 FR 4265, Jan. 29, 1976, unless otherwise noted."
cfr_part: "390"
---


# 390.14 Departmental reports and certification.

(a) *In general.* For each calendar year, the Secretary of Transportation shall provide the Secretary of the Treasury, within 120 days after the close of such calendar year, a written report with respect to those capital construction funds under the Secretary of Transportation's jurisdiction.

(b) *Content of reports.* Each report shall set forth the name and taxpayer identification number of each person:

(1) Establishing a capital construction fund during such calendar year;

(2) Maintaining a capital construction fund as of the last day of such calendar year;

(3) Terminating a capital construction fund during such calendar year;

(4) Making any withdrawal from or deposit into (and the amounts thereof) a capital construction fund during such calendar year; or

(5) With respect to which a determination has been made during such calendar year that such person has failed to fulfill a substantial obligation under any capital construction fund agreement to which such person is a party.

[55 FR 34929, Aug. 27, 1990]