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prevented by the operation of any law or rule of law other than section 7122 (relating to compromises), such credit or refund may be allowed or made if claim therefor is filed on or before the last day of the second year after the calendar year in which such agreement (or modification) is agreed to by the State and the Secretary of Health, Education, and Welfare.

(6) SPECIAL PERIOD OF LIMITATION WITH RESPECT TO REDUCTION OF

POLICYHOLDERS SURPLUS ACCOUNT OF LIFE INSURANCE COMPANIES.

(A) Period of limitation.-If the claim for credit or refund relates to an overpayment arising by operation of section 815(d) (5) (relating to reduction of policyholders surplus account of life insurance companies for certain unused deductions), in lieu of the 3-year period of limitation prescribed in subsection (a), the period shall be that period which ends with the expiration of the 15th day of the 39th month following the end of the last taxable year to which the loss described in section 815(d) (5) (A) is carried under section 812(b) (2), or the period prescribed in subsection (c), in respect of such taxable year, whichever expires later. In the case of such a claim, the amount of the credit or refund may exceed the portion of the tax paid within the period provided in subsection (b) (2) or (c), whichever is applicable to the extent of the amount of overpayment arising by operation of section 815(d) (5).

(B) Applicable rules.-If the allowance of a credit or refund of an overpayment arising by operation of section 815(d) (5) is otherwise prevented by operation of any law or rule of law, other than section 7122 (relating to compromises), such credit or refund may be allowed or made, if claim therefor is filed within the period provided in subparagraph (A) of this paragraph. In the case of any such claim for credit or refund, the determination by any court, including the Tax Court, in any proceeding in which the decision of the court has become final, shall be conclusive except with respect to the effect of the operation of section 815(d) (5), to the extent such effect of the operation of section 815(d) (5) was not in issue in such proceeding.

(7) SPECIAL PERIOD OF LIMITATION WITH RESPECT TO AMOUNTS INCLUDED IN INCOME SUBSEQUENTLY RECAPTURED UNDER QUALIFIED PLAN TERMINATION.-If the claim for credit or refund relates to an overpayment of tax imposed by subtitle A on account of the recapture, under section 4045 of the Employee Retirement Income Security Act of 1974, of amounts included in income for a prior taxable year, the 3-year period of limitation prescribed in subsection (a) shall be extended, for purposes of permitting a credit or refund of the amount of the recapture, until the date which occurs one year after the date on which such recaptured amount is paid by the taxpayer.

(e) Special rules in case of manufactured sugar

(1) USE AS LIVESTOCK FEED OR FOR DISTILLATION OR PRODUCTION OF ALCOHOL...-No payment shall be allowed under section 6418(a) unless within 2 years after the right to such payment has accrued a claim therefor is filed by the person entitled thereto.

(2) EXPORTATION.-No payment shall be allowed under section 6418(b) unless within 2 years after the right to such payment has accrued a claim therefor is filed by the person entitled thereto.

(f) Special rule for chapter 42 taxes

For purposes of any tax imposed by chapter 42, the return referred to in subsection (a) shall be the return specified in section 6501 (n) (1). (g) Special rule for partnership items of federally registered partnerships

(1) IN GENERAL.-In the case of any tax imposed by subtitle A with respect to any person, the period for filing a claim for credit or refund of any overpayment attributable to any partnership item of a federally registered partnership shall not expire before the later of

(A) the date which is 4 years after the date prescribed by law (including extensions thereof) for filing the partnership return for the partnership taxable year in which the item arose, or

(B) if an agreement under the provisions of section 6501 (c) (4) extending the period for the assessment of any deficiency attributable to such partnership item is made before the date specified in subparagraph (A), the date 6 months after the expiration of such extension.

In any case to which the preceding sentence applies, the amount of the credit or refund may exceed the portion of the tax paid within the period provided in subsection (b) (2) or (c), whichever is applicable.

(2) DEFINITIONS.-For purposes of this subsection, the terms “partnership item" and "federally registered partnership" have the same meanings as such terms have when used in section 6501 (q).

(h) Cross references

(1) For time return deemed filed and tax considered paid, see section 6513.

(2) For limitations with respect to certain credits against estate tax, see sections 2011 (c), 2014(b), and 2015.

(3) For limitations in case of floor stocks refunds, see section 6412.

(4) For a period of limitations for credit or refund in the case of joint income returns after separate returns have been filed, see section 6013(b) (3).

(5) For limitations in case of payments under section 6420 (relating to gasoline used on farms), see section 6420 (b).

(6) For limitations in case of payments under section 6421 (relating to gasoline used for certain nonhighway purposes or by local transit systems), see section 6421 (c).

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(7) For a period of limitations for refund of an overpayment of penalties imposed under section 6694 or 6695, see section 6696(d) (2). (Aug. 16, 1954, c. 736, 68A Stat. 808; Apr. 2, 1956, c. 160, § 4(e), 70 Stat. 91; June 29, 1956, c. 462, Title II, § 208 (e) (6), 70 Stat. 397; Sept. 2, 1958, Pub. L. 85–866, Title I, § 82, 72 Stat. 1663; Sept. 16, 1959, Pub. L. 86–280, § 1(a), 73 Stat. 563; Oct. 11, 1962, Pub. L. 87-794, Title III, § 317(d), 76 Stat. 891; Oct. 16, 1962, Pub. L. 87-834, § 2(e) (2), 76 Stat. 971; Feb. 26, 1964, Pub. L. 88-272, Title II, §§ 232(d), 239, 78 Stat. 111, 128; Sept. 2, 1964, Pub. L. 88–571, § 3(c), 78 Stat. 858; Nov. 8, 1965, Pub. L. 89–331, § 9(c), 79 Stat. 1278; Dec. 27, 1967, Pub. L. 90-225, § 2(d), 81 Stat. 731; Dec. 30, 1969, Pub. L. 91-172, Title I, § 101 (h), Title III, § 311(d) (3), Title V, § 512(e) (2), 83 Stat. 525, 588, 640; Dec. 10, 1971, Pub. L. 92–178, Title VI, § 601 (d) (2), 85 Stat. 558; Sept. 2, 1974, Pub. L. 93-406, Title IV, § 4081 (b), 88 Stat. 1034; Oct. 4, 1976, Pub. L. 94-455, Title XII, § 1203 (h) (3), Title XIX, § 1906(a) (33), Title XXI, § 2107 (g) (2) (B), 90 Stat. 1694, 1829, 1904; May 23, 1977, Pub. L. 95–30, Title II, § 202(d) (4) (B), 91 Stat. 149; Nov. 6, 1978, Pub. L. 95-600, Title II, § 212 (b) (1), Title VII, § 703 (p) (3), 92 Stat. 2819, 2944; Nov. 10, 1978, Pub. L. 95–628, § 8 (a), (b), 92 Stat. 3630, 3631.)

Sec. 6612. Cross references.

(c) Other restrictions on interest

For other restrictions on interest, see section 2011 (c) (relating to refunds due to credit for State taxes), 2014(e) (relating to refunds attributable to foreign tax credits), 6412 (relating to floor stock refunds), 6413(d) (relating to taxes under the Federal Unemployment Tax Act), 6416 (relating to certain taxes on sales and services), 6419 (relating to the excise tax on wagering), and 6420 (relating to payments in the case of gasoline used on the farm for farming purposes), and 6421 (relating to payments in the case of gasoline used for certain nonhighway purposes or by local transit systems). (Aug. 16, 1954, ch. 736, 68A Stat. 820; Apr. 2, 1956, ch. 160, sec. 4(f), 70 Stat. 91; June 29, 1956, ch. 462, title II, sec. 208(e) (7), 70 Stat. 397.)

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Sec. 6675. Excessive claims with respect to the use of certain fuels or lubricating oil.

(a) Civil penalty

In addition to any criminal penalty provided by law, if a claim is made under section 6420 (relating to gasoline used on farms), 6421 (relating to gasoline used for certain nonhighway purposes or by local transit systems), 6424 (relating to lubricating oil used for certain nontaxable purposes), or 6427 (relating to fuels not used for taxable purposes) for an excessive mount, unless it is shown that the claim for such excessive amount is due to

reasonable cause, the person making such claim shall be liable to a penalty in an amount equal to whichever of the following is the greater:

(1) Two times the excessive amount; or

(2) $10.

(b) Excessive amount defined

For purposes of this section, the term "excessive amount" means in the case of any person the amount by which—

(1) the amount claimed under section 6420, 6421, 6424 or 6427, as the case may be, for any period, exceeds

(2) the amount allowable under such section for such period.

(c) Assessment and collection of penalty

For assessment and collection of penalty provided by subsection (a), see section 6206.

(Added Apr. 2, 1956, c. 160, § 3, 70 Stat. 90, and amended June 29, 1956, c. 462, Title II, § 208(d) (2), 70 Stat. 396; June 21, 1965, Pub. L. 89–44, Title II, § 202(c) (3) (A), 79 Stat. 139; May 21, 1970, Pub. L. 91–258, Title II, § 207 (d) (8), 84 Stat. 249; Nov. 9, 1978, Pub. L. 95-618, Title II, § 233 (b) (2) (D), 92 Stat. 3191.)

PART III. BRIDGE LAWS

Title 33, United States Code, "Navigation and Navigable Waters"

Chapter II.-BRIDGES OVER NAVIGABLE WATERS

Sec.

491.

Approval of and deviation from plans.

492. Bridge as post route; limitation as to charges against Government; telegraph and telephone lines.

493.

494.

495.

496.

497.

498.

Use of railroad bridges by other railroad companies.

Obstruction of navigation; alterations and removals; lights and signals; draws; tolls.

Failure to comply with regulations; penalty; removal of bridge.

Time for commencement and completion of bridge.

"Persons" defined.

Reservation of right to alter or repeal.

498a. Application of sections 491-497 to bridges authorized prior to June 10,

1930.

498b. Application of sections 491-497 to bridges authorized prior to March 23, 1906.

503. Tolls; reasonableness; bridges to which provisions not applicable. 504. Same; determination of reasonableness by Secretary of the Army; effect of order prescribing toll.

505. Same; review of order.

506. Same; hearings to determine reasonableness; attendance of witnesses; punishment for failure to attend.

507. Same; failure to obey order prescribing toll; punishment.

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514.

Submission and approval of general plans and specifications.

515. Contracts for projects; guaranty of cost.

516. Apportionment of cost.

517. Payment of share of United States.

518. Appropriations.

519. Noncompliance with orders; penalties; removal of bridge.

520. Review of findings and orders.

521. Regulations and orders.

522. Existing provisions of law.

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