Page:United States Statutes at Large Volume 115 Part 1.djvu/649

 PUBLIC LAW 107-71—NOV. 19, 2001 115 STAT. 627 "(2) FEES COLLECTED BY AIR CARRIER.—^A fee imposed under subsection (a)(1) shall be collected by the air carrier or foreign air carrier that sells a ticket for transportation described in subsection (a)(1). "(3) DUE DATE FOR REMITTANCE.—^A fee collected under this section shall be remitted on the last day of each calendar month by the carrier collecting the fee. The amount to be remitted shall be for the calendar month preceding the calendar month in which the remittance is made. "(4) INFORMATION.—The Under Secretary may require the provision of such information as the Under Secretary decides is necessary to verify that fees have been collected and remitted at the proper times and in the proper amounts. "(5) FEE NOT SUBJECT TO TAX.—For purposes of section 4261 of the Internal Revenue Code of 1986 (26 U.S.C. 4261), a fee imposed under this section shall not be considered to be part of the amount paid for taxable transportation. "(6) COST OF COLLECTING FEE.—No portion of the fee collected under this section may be retained by the air carrier or foreign air carrier for the costs of collecting, handling, or remitting the fee except for interest accruing to the carrier after collection and before remittance. " (f) RECEIPTS CREDITED AS OFFSETTING COLLECTIONS.—Notwithstanding section 3302 of title 31, any fee collected under this section— "(1) shall be credited as offsetting collections to the account that finances the activities and services for which the fee is imposed; "(2) shall be available for expenditure only to pay the costs of activities and services for which the fee is imposed; and "(3) shall remain available until expended. "(g) REFUNDS. — The Under Secretary may refund any fee paid by mistake or any amount paid in excess of that required. "(h) EXEMPTIONS. —The Under Secretary may exempt from the passenger fee imposed under subsection (a)(1) any passenger enplaning at an airport in the United States that does not receive screening services under section 44901 for that segment of the trip for which the passenger does not receive screening.". (b) CONFORMING AMENDMENT. —The analysis for such chapter is amended by adding at the end the following: "44940. Security service fee.". (c) SPECIFIC AUTHORIZATION OF APPROPRIATIONS.— (1) IN GENERAL.— Part C of subtitle VII of title 49, United States Code, is amended by adding at the end the following: "CHAPTER 483—AVIATION SECURITY FUNDING "Sec. "48301. Aviation security funding. " § 48301. Aviation security funding "(a) IN GENERAL.— T here are authorized to be appropriated for fiscal years 2002, 2003, 2004, and 2005 such sums as may be necessary to carry out chapter 449 and related aviation security activities under this title. Any amounts appropriated pursuant to

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