Remission of fees and penalties

application for the remission is made within one year after the date of the payment or forfeiture; and it is found that the fee, tax, penalty, or forfeiture was improperly or excessively imposed. 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— (Source: (Pub. L. 109–304, § 4, Oct. 6, 2006, 120 Stat. 1491.))