46 U.S.C. § 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.

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