46 USC § 504 - Remission of fees and penalties

---
identifier: "/us/usc/t46/s504"
source: "usc"
legal_status: "official_legal_evidence"
title: "46 USC § 504 - Remission of fees and penalties"
title_number: 46
title_name: "SHIPPING"
section_number: "504"
section_name: "Remission of fees and penalties"
chapter_number: 5
chapter_name: "OTHER GENERAL PROVISIONS"
positive_law: true
currency: "119-84"
last_updated: "2026-03-26"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Pub. L. 109–304, § 4, Oct. 6, 2006, 120 Stat. 1491.)"
---


# § 504. Remission of fees and penalties

Any part of a fee, tax, or penalty paid or a forfeiture incurred under a law or regulation relating to vessels or seamen may be remitted if—

**(1)** application for the remission is made within one year after the date of the payment or forfeiture; and

**(2)** it is found that the fee, tax, penalty, or forfeiture was improperly or excessively imposed.

---

**Source Credit**: (Pub. L. 109–304, § 4, Oct. 6, 2006, 120 Stat. 1491.)

| RevisedSection | Source (U.S. Code) | Source (Statutes at Large) |
| --- | --- | --- |
| 504 | 46:2108. |  |

This section replaces , which was enacted as part of the codification of subtitle II of title 46 in 1983. That provision was based on , , which prior to the subtitle II codification appeared at  (1982 ed.). In the enactment of , the scope of the 1884 provision was narrowed, presumably inadvertently. This section restores the remissions authority to its prior scope. Note that 19 C.F.R. § 4.24 (2003) still refers to “the authority to make refunds in accordance with  ()” as if that provision had not been replaced by  in 1983.