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14 U.S.C. § 3911 — Availability of appropriations
Federal law — U.S. Code and appendices · legal_authorities
**(a)** Appropriations of the Coast Guard shall be available for the payment of actual necessary traveling expense and subsistence, or commutation of ration allowance in lieu of subsistence, of members of the Auxiliary assigned to authorized duties and for actual necessary expenses of operation of any motorboat, yacht, aircraft, radio station, or motorized vehicle utilized under section 3907(b) when assigned to Coast Guard duty, but shall not be available for the payment of compensation for personal services, incident to such operation, other than to personnel of the Coast Guard or the Reserve. The term “actual necessary expenses of operation,” as used in this section, shall include payment for fuel, oil, power, water, supplies, provisions, replacement or repair of equipment, repair of any damaged motorboat, yacht, aircraft, radio station, or motorized vehicle utilized under section 3907(b) and for the constructive or actual loss of any motorboat, yacht, aircraft, radio station, or motorized vehicle utilized under section 3907(b) where it is determined, under applicable regulations, that responsibility for the loss or damage necessitating such replacement or repair of equipment, or for the damage or loss, constructive or actual, of such motorboat, yacht, aircraft, radio station, or motorized vehicle utilized under section 3907(b) rests with the Coast Guard.
**(b)** The Secretary may pay interest on a claim under this section in any case in which a payment authorized under this section is not made within 60 days after the submission of the claim in a manner prescribed by the Secretary. The rate of interest for purposes of this section shall be the annual rate established under section 6621 of the Internal Revenue Code of 1986.
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Source location: Title 14, Chapter 39, § 3911; chapter-039-coast-guard-auxiliary.md
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**(a)** Appropriations of the Coast Guard shall be available for the payment of actual necessary traveling expense and subsistence, or commutation of ration allowance in lieu of subsistence, of members of the Auxiliary assigned to authorized duties and for actual necessary expenses of operation of any motorboat, yacht, aircraft, radio station, or motorized vehicle utilized under section 3907(b) when assigned to Coast Guard duty, but shall not be available for the payment of compensation for personal services, incident to such operation, other than to personnel of the Coast Guard or the Reserve. The term “actual necessary expenses of operation,” as used in this section, shall include payment for fuel, oil, power, water, supplies, provisions, replacement or repair of equipment, repair of any damaged motorboat, yacht, aircraft, radio station, or motorized vehicle utilized under section 3907(b) and for the constructive or actual loss of any motorboat, yacht, aircraft, radio station, or motorized vehicle utilized under section 3907(b) where it is determined, under applicable regulations, that responsibility for the loss or damage necessitating such replacement or repair of equipment, or for the damage or loss, constructive or actual, of such motorboat, yacht, aircraft, radio station, or motorized vehicle utilized under section 3907(b) rests with the Coast Guard.
**(b)** The Secretary may pay interest on a claim under this section in any case in which a payment authorized under this section is not made within 60 days after the submission of the claim in a manner prescribed by the Secretary. The rate of interest for purposes of this section shall be the annual rate established under section 6621 of the Internal Revenue Code of 1986.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule**
(1) **Overpayment rate** — The overpayment rate established under this section shall be the sum of—
(A) the Federal short-term rate determined under subsection (b), plus
(B) 3 percentage points (2 percentage points in the case of a corporation).
To the extent that an overpayment of tax by a corporation for any taxable period (as defined in subsection (c)(3), applied by substituting “overpayment” for “underpayment”) exceeds $10,000, subparagraph (B) shall be applied by substituting “0.5 percentage point” for “2 percentage points”.
(2) **Underpayment rate** — The underpayment rate established under this section shall be the sum of—
(A) the Federal short-term rate determined under subsection (b), plus
(B) 3 percentage points.
**(b) Federal short-term rate** For purposes of this section—
(1) **General rule** — The Secretary shall determine the Federal short-term rate for the first month in each calendar quarter.
(2) **Period during which rate applies**
(A) *In general* — Except as provided in subparagraph (B), the Federal short-term rate determined under paragraph (1) for any month shall apply during the first calendar quarter beginning after such month.
(B) *Special rule for individual estimated tax* — In determining the addition to tax under section 6654 for failure to pay estimated tax for any taxable year, the Federal short-term rate which applies during the 3rd month following such taxable year shall also apply during the first 15 days of the 4th month following such taxable year.
(3) **Federal short-term rate** — The Federal short-term rate for any month shall be the Federal short-term rate determined during such month by the Secretary in accordance with section 1274(d). Any such rate shall be rounded to the nearest full
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6621
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Federal law — U.S. Code and appendices · legal_authorities
Page 222
TITLE 14—COAST GUARD
§ 3908
(as defined in section 30102 of title 49) placed at
its disposition by any member of the Auxiliary,
by any corporation, partnership, or association,
or by any State or political subdivision thereof,
to tow Federal Government property.
(Aug. 4, 1949, ch. 393, 63 Stat. 555, § 826; Aug. 3,
1950, ch. 536, § 35, 64 Stat. 408; Pub. L. 109–241,
title II, § 208(a), July 11, 2006, 120 Stat. 522; Pub.
L. 115–232, div. C, title XXXV, § 3533(j), Aug. 13,
2018, 132 Stat. 2321; renumbered § 3907, Pub. L.
115–282, title I, § 119(b), Dec. 4, 2018, 132 Stat.
4236.)
HISTORICAL AND REVISION NOTES
Based on title 14, U.S.C., 1946 ed., § 265 (Feb. 19, 1941,
ch. 8, title I, § 6, 55 Stat. 10; Nov. 23, 1942, ch. 639, § 2(1),
56 Stat. 1021; Sept. 30, 1944, ch. 453, § 3, 58 Stat. 760).
Changes were made in phraseology. 81st Congress,
House Report No. 557.
Editorial Notes
AMENDMENTS
2018—Pub. L. 115–282 renumbered section 826 of this
title as this section.
Subsec. (b). Pub. L. 115–232 substituted ‘‘section 30102
of title 49’’ for ‘‘section 154 of title 23, United States
Code’’.
2006—Pub. L. 109–241 designated existing provisions as
subsec. (a), inserted heading, and added subsec. (b).
1950—Act Aug. 3, 1950, struck out comma after ‘‘Sec-
retary’’ and substituted ‘‘any’’ for ‘‘and’’ after ‘‘Sec-
retary’’.
§ 3908. Vessel deemed public vessel
While assigned to authorized Coast Guard
duty, any motorboat or yacht shall be deemed to
be a public vessel of the United States and a ves-
sel of the Coast Guard within the meaning of
sections 937 and 938 of this title and other appli-
cable provisions of law.
(Aug. 4, 1949, ch. 393, 63 Stat. 555, § 827; Pub. L.
104–324, title IV, § 406, Oct. 19, 1996, 110 Stat. 3924;
renumbered § 3908 and am
Source: Supplied 2024 U.S. Code historical extraction · 14 U.S.C. § 3911
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