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.) 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), or 6427 (relating to fuels not used for taxable purposes) for an excessive amount, 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 (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, 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; Jan. 6, 1983, Pub. L. 97-424, Title V, § 515(b)(11)(A)–(C), 96 Stat. 2182.) 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; exemptions. 492. 493. 494. Bridge as post route; limitation as to charges against Government; telegraph and telephone lines. Use of railroad bridges by other railroad companies. Obstruction of navigation; alterations and removals; lights and signals; draws; tolls. 495. Violations of orders respecting bridges and accessory works. 496. 497. 498. (a) Criminal penalties for violation; misdemeanor; fine; new offenses; jurisdiction; suits for recovery of removal expenses, enforcement of removal, and obstruction-to-navigation causes or questions. (b) Civil penalties for violation; separate offenses; notice and hearing; assessment, collection, and remission; civil actions. 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. ALTERATION OF BRIDGES 511. Definitions. 512. Obstruction of navigation. 513. Notice, hearings and findings. 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. 524. Applicability of Administrative Procedure Act. GENERAL BRIDGE AUTHORITY Sec. 525. Construction and operation of bridges; consent of Congress; approval of plans; private highway toll bridges. 526. Amount of tolls. 526a. Same; regulations; increment guidelines. 527. Acquisition of interstate bridges by public agencies; amount of damages. 528. Statement of construction costs of privately owned interstate bridges; investigation of costs; conclusiveness of findings; review. 529. Sinking funds; rate of tolls, cancellation of tolls. 530. Bridges included and excluded. 531. International bridges. 532. Eminent domain. 533. Penalties for violations. (a) Criminal penalties for violation. (b) Civil penalties for violation; separate offenses; notice and hearing; assessment, collection, and remission; civil actions. INTERNATIONAL BRIDGES 535. Congressional consent to construction, maintenance, and operation of international bridges; conditions of consent. 535a. Congressional consent to State agreements with Canada and Mexico; Secretary of State's approval of agreements. 535b. Presidential approval; recommendations of Federal officials. 535c. Secretary of Transportation's approval; commencement and completion requirements; extension of time limits. 535d. Tolls, collection methods; annual report; audit. (a) Sale, assignment, or transfer; Secretary of Transportation's approval. (b) State status of original applicant upon acquisition of right, title, and interest after termination of private entity licenses, contracts, or orders. 535f. Applicability of provisions. 535g. Federal navigable waters and commerce jurisdiction unaffected. 535h. Report of Secretary of Transportation's approval during fiscal year. 535i. Reservation of right to alter or repeal. BRIDGES OVER NAVIGABLE WATERS GENERAL BRIDGE ACT OF 1906 33 U.S.C., secs. 491-498 Sec. 491. Approval of and deviation from plans. When, after March 23, 1906, authority is granted by Congress to any persons to construct and maintain a bridge across or over any of the navigable waters of the United States, such bridge shall not be built or commenced until the plans and specifications for its construction, together with such drawings of the proposed construction and such map 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; exemptions. 492. Bridge as post route; limitation as to charges against Government; telegraph and telephone lines. 493. Use of railroad bridges by other railroad companies. 494. Obstruction of navigation; alterations and removals; lights and signals; draws; tolls. 495. Violations of orders respecting bridges and accessory works. (a) Criminal penalties for violation; misdemeanor; fine; new offenses; jurisdiction; suits for recovery of removal expenses, enforcement of removal, and obstruction-to-navigation causes or questions. (b) Civil penalties for violation; separate offenses; notice and hearing; assessment, collection, and remission; civil actions. 496. Time for commencement and completion of bridge. 498. 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. ALTERATION OF BRIDGES 511. Definitions. 512. Obstruction of navigation. 513. Notice, hearings and findings. 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. 524. Applicability of Administrative Procedure Act. GENERAL BRIDGE AUTHORITY Sec. 525. Construction and operation of bridges; consent of Congress; approval of plans; private highway toll bridges. 526. Amount of tolls. 526a. Same; regulations; increment guidelines. 527. Acquisition of interstate bridges by public agencies; amount of damages. 528. Statement of construction costs of privately owned interstate bridges; investigation of costs; conclusiveness of findings; review. 529. Sinking funds; rate of tolls, cancellation of tolls. 530. Bridges included and excluded. 531. International bridges. 532. Eminent domain. 533. Penalties for violations. (a) Criminal penalties for violation. (b) Civil penalties for violation; separate offenses; notice and hearing; assessment, collection, and remission; civil actions. INTERNATIONAL BRIDGES 535. Congressional consent to construction, maintenance, and operation of international bridges; conditions of consent. 535a. Congressional consent to State agreements with Canada and Mexico; Secretary of State's approval of agreements. 535b. Presidential approval; recommendations of Federal officials. 535c. Secretary of Transportation's approval; commencement and completion requirements; extension of time limits. 535d. Tolls, collection methods; annual report; audit. (a) Sale, assignment, or transfer; Secretary of Transportation's approval. (b) State status of original applicant upon acquisition of right, title, and interest after termination of private entity licenses, contracts, or orders. 535f. Applicability of provisions. 535g. Federal navigable waters and commerce jurisdiction unaffected. 535h. Report of Secretary of Transportation's approval during fiscal year. 535i. Reservation of right to alter or repeal. BRIDGES OVER NAVIGABLE WATERS GENERAL BRIDGE ACT OF 1906 33 U.S.C., secs. 491-498 Sec. 491. Approval of and deviation from plans. When, after March 23, 1906, authority is granted by Congress to any persons to construct and maintain a bridge across or over any of the navigable waters of the United States, such bridge shall not be built or commenced until the plans and specifications for its construction, together with such drawings of the proposed construction and such map |