1、278 49 CFR Ch. XII (10110 Edition) 1510.17 fairly represent the net transactions in the security service fee accounts. 1510.17 Reporting requirements. (a) Each direct air carrier and foreign air carrier collecting security service fees must provide TSA with quarterly reports that provide an accounti
2、ng of fees imposed, collected, refunded and remitted. (b) Quarterly reports must state: (1) The direct air carrier or foreign air carrier involved; (2) The total amount of September 11th Security Fees imposed on pas-sengers in U.S. currency for each month during the previous quarter of the calendar
3、year; (3) The net amount of September 11th Security Fees collected in U.S. cur-rency by the direct air carrier or for-eign air carrier for each month during the previous quarter of the calendar year; (4) The total amount of September 11th Security Fees refunded in U.S. currency by the direct air car
4、rier or foreign air carrier for each month dur-ing the previous quarter of the cal-endar year; and (5) The total amount of September 11th Security Fees remitted in U.S. currency by the direct air carrier or foreign air carrier for each month dur-ing the previous quarter of the cal-endar year. (c) Th
5、e report must be filed by the last day of the calendar month fol-lowing the quarter of the calendar year in which the fees were imposed. 66 FR 67701, Dec. 31, 2001, as amended at 67 FR 14881, Mar. 28, 2002 1510.19 Federal oversight. Direct air carriers and foreign air carriers must allow any authori
6、zed rep-resentative of the Administrator, the Secretary of Transportation, the Sec-retary of Homeland Security, the In-spector General of the Department of Transportation, the Inspector General of the Department of Homeland Secu-rity, or the Comptroller General of the United States to audit or revie
7、w any of its books and records and provide any other information necessary to verify that the security service fees were properly collected and remitted con-sistent with this part. 68 FR 49720, Aug. 19, 2003 1510.21 Enforcement. A direct air carriers or foreign air carriers failure to comply with th
8、e re-quirements 49 U.S.C. 44940 or the provi-sions of this part may be considered to be an unfair and deceptive practice in violation of 49 U.S.C. 41712 and may also result in a claim due the United States by the carrier collectable pursu-ant to 49 CFR part 89. These remedies are in addition to any
9、others remedies provided by law. PART 1511AVIATION SECURITY INFRASTRUCTURE FEE Sec. 1511.1 Applicability and purpose. 1511.3 Definitions. 1511.5 Imposition of Aviation Security In-frastructure Fees. 1511.7 Remittance of Aviation Security In-frastructure Fees. 1511.9 Accounting and auditing require-m
10、ents. 1511.11 Federal oversight. 1511.13 Enforcement. APPENDIX A TO PART 1511AVIATION SECU-RITY INFRASTRUCTURE FEE. AUTHORITY: 49 U.S.C. 114, 40113, 44901, and 44940. SOURCE: 67 FR 7929, Feb. 20, 2002, unless otherwise noted. 1511.1 Applicability and purpose. (a) This part prescribes the imposi-tion
11、 of a fee on air carriers and foreign air carriers in air transportation to pay for the costs of providing U.S. civil aviation security services as described in 49 U.S.C. 44940. (b) For purposes of this part, the fee will be described as the Aviation Se-curity Infrastructure Fee. 1511.3 Definitions.
12、 The following definitions apply for purposes of this part. For other defini-tions that may be applicable to this part refer to 49 U.S.C. 40102. Administrator means the Adminis-trator of the Transportation Security Administration or the Administrators designee. VerDate Mar2010 08:56 Nov 10, 2010 Jkt
13、 220220 PO 00000 Frm 00288 Fmt 8010 Sfmt 8010 Y:SGML220220.XXX 220220erowe on DSK5CLS3C1PROD with CFRProvided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-279 Transportation Security Administration, DHS 1511.5 Air transportation means the carriage by passe
14、nger aircraft of persons or property for compensation or hire in intrastate air transportation, inter-state air transportation, or foreign air transportation. Aircraft means a device that is used or intended to be used for flight in the air. Fiscal year means the fiscal year for the Federal governme
15、nt, which begins each year October 1 and ends on Sep-tember 30. The fiscal year is designated by the calendar year in which it ends, e.g., fiscal year 2002 is the year begin-ning October 1, 2001, and ending Sep-tember 30, 2002. Foreign air transportation means air transportation between a place in t
16、he United States and any place outside of the United States. Interstate air transportation means air transportation within the United States. Intrastate air transportation means air transportation wholly within the same State of the United States. Passenger aircraft means an aircraft that is used to
17、 transport passengers in air transportation. Property means mail, cargo, carry-on and checked baggage, and any other ar-ticles transported by passenger aircraft operated by an air carrier or foreign air carrier in air transportation, but ex-cluding property transported under the Known Shipper Progra
18、m. 67 FR 7929, Feb. 20, 2002, as amended at 68 FR 49720, Aug. 19, 2003 1511.5 Imposition of Aviation Secu-rity Infrastructure Fees. (a) Effective February 18, 2002, an Aviation Security Infrastructure Fee will be imposed on air carriers and for-eign air carriers engaged in air trans-portation. (b) T
19、he amount of the Aviation Secu-rity Infrastructure Fee for each fiscal year will not exceed, in the aggregate, the amounts paid in calendar year 2000 by air carriers and foreign air carriers for the screening of passengers and property transported by passenger air-craft in the United States, as dete
20、r-mined by the Administrator. (c) For fiscal years 2002, 2003 and 2004, the amount of the Aviation Security Infrastructure Fee imposed on each air carrier and foreign air carrier will not exceed the amount each such carrier paid for the screening of passengers and property transported by passenger a
21、ircraft in the United States during calendar year 2000, as determined by the Administrator. (d) Each air carrier and foreign air carrier that paid for the screening of passengers and property in calendar year 2000 must fully complete the form set forth in Appendix A to this part ti-tled, Calendar Ye
22、ar 2000 Costs Paid for Passenger and Property Screen-ing, and submit the completed form to the Transportation Security Admin-istration by May 18, 2002. (e) In the case of a merger, acquisi-tion, corporate restructuring, reorga-nization, or name change involving an air carrier or foreign air carrier
23、that paid for the screening of passengers and property transported by passenger aircraft in the United States during calendar year 2000, the successor entity must include those screening costs in Appendix A of this part and submit those costs together with its own costs on one form in accordance wit
24、h para-graph (d) of this section. Any other air carrier or foreign air carrier that paid for the screening of passengers and property transported by passenger air-craft in the United States during cal-endar year 2000 but is no longer pro-viding air transportation must also complete the form set fort
25、h in Appen-dix A and submit the form in accord-ance with paragraph (d) of this section. (f) The Administrator has determined that the information submitted pursu-ant to this part and 49 U.S.C. 44940(a)(2)(B) is Sensitive Security In-formation and is subject to the non-dis-closure requirements of 49
26、U.S.C. 40119(b). (g) The amount of the Aviation Secu-rity Infrastructure Fee imposed on each air carrier and foreign air carrier will be redetermined for fiscal years 2005 and beyond, and such redetermina-tions may be based on the carriers re-spective market share or any other ap-propriate measure i
27、n lieu of the meas-ure provided in paragraph (c) of this section. VerDate Mar2010 08:56 Nov 10, 2010 Jkt 220220 PO 00000 Frm 00289 Fmt 8010 Sfmt 8010 Y:SGML220220.XXX 220220erowe on DSK5CLS3C1PROD with CFRProvided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,
28、-,-280 49 CFR Ch. XII (10110 Edition) 1511.7 1511.7 Remittance of Aviation Secu-rity Infrastructure Fees. (a) No later than May 31, 2002, each air carrier and foreign air carrier en-gaged in air transportation must remit to TSA. (1) 3.273 percent of the total amount the carrier has indicated in Appe
29、ndix A of this part, or an amount as otherwise determined by the Administrator, which will represent the Aviation Se-curity Infrastructure Fee due for the period running from February 18 through February 28, 2002; and, (2) 16.666 percent of the total amount the carrier has indicated in Appendix A of
30、 this part, or an amount as otherwise determined by the Administrator, which will represent the Aviation Se-curity Infrastructure Fee due for pe-riod running from March 1 through April 30, 2002. (b) Each air carrier and foreign air carrier engaged in air transportation must remit to TSA 8.333 percen
31、t of the total amount the carrier has indicated in Appendix A of this part, or an amount as otherwise determined by the Administrator, by the last calendar day of each month following May 2002 up to and including September 2004. (c) Each air carrier and foreign air carrier engaged in air transportat
32、ion must remit to TSA 8.333 percent of the total amount as determined by the Ad-ministrator pursuant to section 1511.5(g) of this part by the last cal-endar day of each month following Sep-tember 2004. (d) Aviation Security Infrastructure Fees must be payable to the Trans-portation Security Administ
33、ration in U.S. currency and drawn on a U.S. bank. (1) Aviation Security Infrastructure Fees of $1,000 or more must be remitted by electronic funds transfer. (2) Aviation Security Infrastructure Fees under $1,000 may be remitted by electronic funds transfer, check, money order, wire transfer, or draf
34、t. (e) Air carriers and foreign air car-riers are responsible for paying any bank processing charges on Aviation Security Infrastructure Fees remitted under this part when such charges are assessed on the U.S. government. 67 FR 7929, Feb. 20, 2002; 67 FR 8579, Feb. 25, 2002 1511.9 Accounting and aud
35、iting re-quirements. (a) Each air carrier and foreign air carrier must submit an audit per-formed by an independent certified public accountant of the information provided pursuant to this part to the Transportation Security Administra-tion by July 1, 2002. The cost of the audit will be borne by the
36、 carrier. The accountant must express an opinion as to the fairness and reasonableness of the air carriers and foreign air car-riers procedures used for accounting and remitting the fees. The account-ants working papers with respect to the audit must accompany this submis-sion. (b) Each air carrier
37、and foreign air carrier must maintain and retain any and all documents, records, or informa-tion related to the amount of the Avia-tion Security Infrastructure Fees im-posed on the carrier pursuant to this part, including all information applica-ble to the costs submitted in Appendix A, and informat
38、ion that is reasonably necessary to complete an audit. 1511.11 Federal oversight. (a) Upon request, air carriers and for-eign air carriers must allow any au-thorized representative of the Adminis-trator, the Secretary of Transpor-tation, the Secretary of Homeland Se-curity, the Inspector General of
39、the De-partment of Transportation, the In-spector General of the Department of Homeland Security, or the Comptroller General of the United States to audit or review any of the books and records and provide any other information nec-essary to verify that: (1) The information submitted pursu-ant to 49
40、 U.S.C. 44940(a)(2)(B) and this part, including that provided in Appen-dix A, is true and correct; or (2) The Aviation Security Infrastruc-ture Fees were remitted consistent with this part. 67 FR 7929, Feb. 20, 2002, as amended at 68 FR 49720, Aug. 19, 2003 1511.13 Enforcement. (a) In addition to an
41、y other remedies allowed by law, willful falsification by any party, directly or indirectly, of in-formation provided by an air carrier or VerDate Mar2010 08:56 Nov 10, 2010 Jkt 220220 PO 00000 Frm 00290 Fmt 8010 Sfmt 8010 Y:SGML220220.XXX 220220erowe on DSK5CLS3C1PROD with CFRProvided by IHSNot for
42、 ResaleNo reproduction or networking permitted without license from IHS-,-,-281 Transportation Security Administration, DHS Pt. 1511, App. A foreign air carrier pursuant to this part, including information submitted in Appendix A as required by section 1511.5 of this part, may be prosecuted criminal
43、ly resulting in a fine and/or imprisonment under 18 U.S.C 1001. (b) An air carriers or foreign air car-riers failure to comply with the re-quirements of 49 U.S.C. 44940 or the provisions of this part may result in a claim due the United States by the car-rier, which claim shall be collectable pursua
44、nt to 31 U.S.C. Chapter 37 and the Department of Transportations implementing regulations at 49 CFR part 89. APPENDIX A TO PART 1511AVIATION SECURITY INFRASTRUCTURE FEE Instructions General guidance When filling out this form, the responding air carrier or foreign air carrier shall include all costs
45、 incurred in calendar year 2000 by that air carrier for the screening of pas-sengers and property. Costs are those attrib-uted to the screening of passengers and prop-erty in the United States for both flights within the United States and flights from the United States to foreign destinations. Repor
46、ted costs must be consistent with the air carriers financial accounting informa-tion reported in accordance with generally accepted accounting principles. Where actual costs of screening passengers and property cannot be directly identified through an air carriers accounting system, the air carrier
47、shall use an appropriate alter-nate cost assignment methodology. Docu-mentation that explains and supports the as-signment methodology used, the applicable pool and the allocation basis must be made available upon request. For costs related to capitalized property, please report the asso-ciated depr
48、eciation expense incurred during calendar year 2000. Capitalization policy must also be made available upon request. To the extent necessary, the reporting air carrier may aggregate those specific costs that have been incurred but cannot be stated in the detailed cost categories requested by this fo
49、rm. However, all of the costs identified by this form must be included in the total calculations. In addition, explanations re-garding costs that have been aggregated need to be provided. Costs reported in Appen-dix A do not need to include costs that may have been incurred for a position higher than those of the air carriers director of security (or equivalent). Costs incurred for higher po-sitions, such as those of the air carrie
