---
kind: "section"
citation: "46 C.F.R. § 390.14"
title: "46"
number: "390.14"
heading: "Departmental reports and certification."
url: "https://uscodex.org/cfr/46/390.14"
---

# §390.14. Departmental reports and certification.

- (a) **In general.** For each calendar year, the Secretary of Transportation shall provide the Secretary of the Treasury, within 120 days after the close of such calendar year, a written report with respect to those capital construction funds under the Secretary of Transportation's jurisdiction.
- (b) **Content of reports.** Each report shall set forth the name and taxpayer identification number of each person:
  - (1) Establishing a capital construction fund during such calendar year;
  - (2) Maintaining a capital construction fund as of the last day of such calendar year;
  - (3) Terminating a capital construction fund during such calendar year;
  - (4) Making any withdrawal from or deposit into (and the amounts thereof) a capital construction fund during such calendar year; or
  - (5) With respect to which a determination has been made during such calendar year that such person has failed to fulfill a substantial obligation under any capital construction fund agreement to which such person is a party.

## Notes

### Amendments

[55 FR 34929, Aug. 27, 1990]

### Authority

Authority: Secs. 53501, et seq., of Title 46, United States Code, formerly, sec. 607, Merchant Marine Act, 1936, as amended (46 App. U.S.C. 1177); 49 CFR 1.66.

### Source

Source: 41 FR 4265, Jan. 29, 1976, unless otherwise noted.

### Amendments

[55 FR 34929, Aug. 27, 1990]