USC › Title 46 › §50446 U.S.C. § 504Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗Copy linkAny 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.