Page:United States Statutes at Large Volume 100 Part 4.djvu/659

 PUBLIC LAW 99-591—OCT. 30, 1986

100 STAT. 3341-54

in connection with the arrival of any passenger whose journey originated in the following: "(A) Canada, "(B) Mexico, "(C) a territory or possession of the United States, or "(D) any adjacent island (within the meaning of section 101(b)(5) of this title). "(2) No fee may be charged under subsection (d) with respect to the arrival of any passenger^ "(A) who is in transit to a destination outside the United States, and "(B) for whom immigration inspection services are not provided. "(0 COLLECTION.—(1) Each person that issues a document or ticket to an individual for transportation by a commercial vessel or commercial aircraft into the United States shall— "(A) collect from that individual the fee charged under subsection (d) at the time the document or ticket is issued; and "(B) identify on that document or ticket the fee charged under subsection (d) as a Federal inspection fee. .:"(2)If— "(A) a document or ticket for transportation of a passenger ., into the United States is issued in a foreign country; and "(B) the fee charged under subsection (d) is not collected at the time such document or ticket is issued; the person providing transportation to such passenger shall collect such fee at the time such passenger departs from the United States and shall provide such passenger a receipt for the payment of such fee. "(3) The person who collects fees under paragraph (1) or (2) shall remit those fees to the Attorney General at any time before the date that is thirty-one days after the close of the calendar quarter in which the fees are collected. Regulations issued by the Attorney General under this subsection with respect to the collection of the fees charged under subsection (d) and the remittance of such fees to the Treasury of the United States shall be consistent with the regulations issued by the Secretary of the Treasury for the collection and remittance of the taxes imposed by subchapter C of chapter 33 of the Internal Revenue Code of 1954, but only to the extent the regulations issued with respect to such taxes do not conflict with the provisions of this section. "(g) PROVISION OF IMMIGRATION INSPECTION AND PREINSPECTION

SERVICES.—Notwithstanding section 1353(a) of this title, or any other provision of law, the immigration services required to be provided to passengers upon arrival in the United States on scheduled airline flights shall be adequately provided when needed and at no cost (other than the fees imposed under subsection (d)) to airlines and airline passengers at: "(1) immigration serviced airports, and "(2) places located outside of the United States at which an immigration officer is stationed for the purpose of providing such immigration services. "(h) DISPOSITION OF RECEIPTS.—(1)(A) All of the fees collected under subsection (d) shall be deposited in a separate account within the general fund of the Treasury of the United States. Such account shall be known as the 'Immigration User Fee Account.' At the end of each 2-year period, beginning with the creation of this account,

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