(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).

(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.)

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), 6424 (relating to lubricating oil not used in highway motor vehicles), 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, 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.)

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. Use of railroad bridges by other railroad companies.

494.

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

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

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.

514. Submission and approval of general plans and specifications.

515. Contracts for project; 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.

Sec.

GENERAL BRIDGE AUTHORITY

525. Construction and operation of bridges; consent of Congress; approval of plans; private highway toll bridges.

526. Amount of tolls.

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.

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.

535e. Ownership-Sale, assignment, or transfer; Secretary of Transportation's approval.

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 of the proposed location as may be required for a full understanding of the subject, have been submitted to the Secretary of the Army and Chief of Engineers for their approval, nor until they shall have approved such plans and specifications and the location of such bridge and accessory works; and when the plans for any bridge to be constructed under the provisions of sections 491-498 of this title, have been approved by the Chief of Engineers and by the Secretary

*49 U.S.C., 1655 (g) (6) (B) transferred the functions of these sections to the Secretary of Transportation.

of the Army it shall not be lawful to deviate from such plans, either before or after completion of the structure, unless the modification of such plans has previously been submitted to and received the approval of the Chief of Engineers and of the Secretary of the Army. (Mar. 23, 1906, ch. 1130, § 1, 34 Stat. 84).

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

Any bridge built in accordance with the provisions of sections 491-498 of this title, shall be a lawful structure and shall be recognized and known as a post route, upon which no higher charge shall be made for the transmission over the same of the mails, the troops, and the munitions of war of the United States than the rate per mile paid for the transportation over any railroad, street railway, or public highway leading to said bridge; and the United States shall have the right to construct, maintain, and repair, without any charge therefor, telegraph and telephone lines across and upon said bridge and its approaches; and equal privileges in the use of said bridge and its approaches shall be granted to all telegraph and telephone companies. (Mar. 23, 1906, ch. 1130, § 2, 34 Stat. 85.)

Sec. 493. Use of railroad bridges by other railroad companies.

All railroad companies desiring the use of any railroad bridge built in accordance with the provisions of sections 491-498 of this title, shall be entitled to equal rights and privileges relative to the passage of railway trains or cars over the same and over the approaches thereto upon payment of a reasonable compensation for such use; and in case of any disagreement between the parties in regard to the terms of such use or the sums to be paid all matters at issue shall be determined by the Secretary of the Army upon hearing the allegations and proofs submitted to him. (Mar. 23, 1906, ch. 1130, § 3, 34 Stat. 85.)

Sec. 494. Obstruction of navigation; alterations and removals; lights and signals; draws; tolls.

No bridge erected or maintained under the provisions of sections 491–498 of this title, shall at any time unreasonably obstruct the free navigation of the waters over which it is constructed, and if any bridge erected in accordance with the provisions of said sections, shall, in the opinion of the Secretary of the Army, at any time unreasonably obstruct such navigation, either on account of insufficient height, width of span, or otherwise, or if there be difficulty in passing the draw opening or the drawspan of such bridge by rafts, steamboats, or other water craft, it shall be the duty of the Secretary of the Army, after giving the parties interested reasonable opportunity to be heard, to notify the persons owning or controlling such bridge to so alter the same as to render navigation through or under it reasonably free, easy, and unobstructed, stating in such notice the changes required to be made, and prescribing in each case a reasonable time in which to make such changes, and if at the end of the time so specified the changes so required have not been