new employee credit carryback, research credit carryback, and employee stock ownership credit carryback.

(5) Special period of limitation with respect to self-employment tax in certain cases.-If the claim for credit or refund relates to an overpayment of the tax imposed by chapter 2 (relating to the tax on self-employment income) attributable to an agreement, or modification of an agreement, made pursuant to section 218 of the Social Security Act (relating to coverage of State and local employees), and if the allowance of a credit or refund of such overpayment is otherwise 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 REDUC

TION 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 and certain chapter 43 taxes.-For purposes of any tax imposed by chapter 42 or section 4975, the return referred to in subsection (a) shall be the return specified in section 6501(n)(1).

(g) Special rule for claims with respect to partnership items.—In the case of any tax imposed by subtitle A with respect to any person which is attributable to any partnership item (as defined in section 6231(a)(3)), the provisions of section 6227 and subsections (c) and (d) of section 6230 shall apply in lieu of the provisions of this subchapter.

(h) Special rules for windfall profit taxes.—

(1) Oil subject to withholding.—In the case of any oil to which section 4995(a) applies and with respect to which no return is required, the return referred to in subsection (a) shall be the return (of the person liable for the tax imposed by section 4986) of the taxes imposed by subtitle A for the taxable year in which the removal year (as defined in section 6501(q)(1)(B)) ends.

(2) Special rule for DOE reclassification.-In the case of any tax imposed by chapter 45, if a Department of Energy change (as defined in section 6501(q)(2)(B)) becomes final, the period for filing a claim for credit or refund for any overpayment attributable to such change shall not expire before the date which is 1 year after the date on which such change becomes final.

(3) Partnership items of federally registered partnerships.-Under regulations prescribed by the Secretary, rules similar to the rules of subsection (g) shall apply to the tax imposed by section 4986. (i) Special rule for certain tread rubber tax credits or refunds.-The period for allowing a credit or making a refund of any overpayment of

tax arising by reason of subparagraph (G)(iii) of section 6416(b)(2) with respect to any adjustment of sales price of a tire pursuant to a warranty or guarantee shall not expire if claim therefor is filed before the date which is one year after the day on which such adjustment is made. (j) 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.

(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, § 4401(b), formerly § 4081(b), 88 Stat. 1034, as renumbered Sept. 26, 1980, Pub. L. 96-364, Title I, § 108(a), 94 Stat. 1267; 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; Apr. 1, 1980, Pub. L. 96-222, Title I, §§ 102(a)(2)(B), 108(b)(1)(B), 94 Stat. 208, 226; Apr. 2, 1980, Pub.L. 96-223, Title I, § 101(g)(2), 94 Stat. 254; Dec. 24, 1980, Pub. L. 96-598, § 1(c), 94 Stat. 3486; Aug. 13, 1981, Pub. L. 97-34, Title II, § 221(b)(2)(A), Title III, § 331(d)(2)(A), 95 Stat. 247, 295; Sept. 3, 1982, Pub. L. 97-248, Title IV, § 402(e)(7), 96 Stat. 667.)

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.)

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
(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, 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. 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.

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.

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.