§ 53517. Reports

• (a) Within 120 days after the close of each calendar year, the Secretary of Transportation and the Secretary of Commerce each shall provide the Secretary of the Treasury a written report on the capital construction funds under the particular Secretary’s jurisdiction for the calendar year.
• (b) The report shall state the name and taxpayer identification number of each person—
  • (1) establishing a capital construction fund during the calendar year;
  • (2) maintaining a capital construction fund on the last day of the calendar year;
  • (3) terminating a capital construction fund during the calendar year;
  • (4) making a deposit to or withdrawal from a capital construction fund during the calendar year, and the amount of the deposit or withdrawal; or
  • (5) having been determined during the calendar year to have failed to fulfill a substantial obligation under a capital construction fund agreement to which the person is a party.