Effective Date Note:At 77 FR 5181, Feb. 2, 2012, part 514 was revised, effective Oct. 1, 2012. For the convenience of the user, the revised text is set forth as follows:PART 514—FEES (Eff. 10-1-12)§ 514.13How are late submission fees paid, and can interest be assessed?(a) Late fees assessed under this part shall be paid by the person or entity assessed and shall not be treated as an operating expense of the operation.(b) The Commission shall transfer the late fee paid under this subchapter to the U.S. Treasury.(c) Interest shall be assessed at rates established from time to time by the Secretary of the Treasury on amounts remaining unpaid after their due date.
Title 25 published on 2011-04-01
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