80 FR 43102 - Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties
DEPARTMENT OF HOMELAND SECURITY
U.S. Customs and Border Protection Federal Register Volume 80, Issue 139 (July 21, 2015)
U.S. Customs and Border Protection
Federal Register Volume 80, Issue 139 (July 21, 2015)
| Page Range | 43102-43104 | |
| FR Document | 2015-17820 |
[Federal Register Volume 80, Number 139 (Tuesday, July 21, 2015)] [Notices] [Pages 43102-43104] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2015-17820] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF HOMELAND SECURITY U.S. Customs and Border Protection Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties AGENCY: U.S. Customs and Border Protection, Department of Homeland Security. ACTION: General notice. ----------------------------------------------------------------------- SUMMARY: This notice advises the public of the quarterly Internal Revenue Service interest rates used to calculate interest on overdue accounts (underpayments) and refunds (overpayments) of customs duties. For the calendar quarter beginning July 1, 2015, the interest rates for overpayments will be 2 percent for corporations and 3 percent for non- corporations, and the interest rate for underpayments will be 3 percent for both corporations and non-corporations. This notice is published for the convenience of the importing public and U.S. Customs and Border Protection personnel. DATES: Effective Date: July 1, 2015. FOR FURTHER INFORMATION CONTACT: Michael P. Dean, Revenue Division, Collection and Refunds Branch, 6650 Telecom Drive, Suite #100, Indianapolis, Indiana 46278; telephone (317) 614-4882. SUPPLEMENTARY INFORMATION: Background Pursuant to 19 U.S.C. 1505 and Treasury Decision 85-93, published in the Federal Register on May 29, 1985 (50 FR 21832), the interest rate paid on applicable overpayments or underpayments of customs duties must be in accordance with the Internal Revenue Code rate established under 26 U.S.C. 6621 and 6622. Section 6621 provides different interest rates applicable to overpayments: One for corporations and one for non- corporations. The interest rates are based on the Federal short-term rate and determined by the Internal Revenue Service (IRS) on behalf of the Secretary of the Treasury on a quarterly basis. The rates effective for a quarter are determined during the first-month period of the previous quarter. In Revenue Ruling 2015-12, the IRS determined the rates of interest for the calendar quarter beginning July 1, 2015, and ending on September 30, 2015. The interest rate paid to the Treasury for underpayments will be the Federal short-term rate (1%) plus two [[Page 43103]] percentage points (2%) for a total of three percent (3%) for both corporations and non-corporations. For corporate overpayments, the rate is the Federal short-term rate (1%) plus one percentage point (1%) for a total of two percent (2%). For overpayments made by non-corporations, the rate is the Federal short-term rate (1%) plus two percentage points (2%) for a total of three percent (3%). These interest rates are subject to change for the calendar quarter beginning October 1, 2015, and ending December 31, 2015. For the convenience of the importing public and U.S. Customs and Border Protection personnel the following list of IRS interest rates used, covering the period from before July of 1974 to date, to calculate interest on overdue accounts and refunds of customs duties, is published in summary format. ---------------------------------------------------------------------------------------------------------------- Corporate Underpayments Overpayments overpayments Beginning date Ending date (percent) (percent) (Eff. 1-1-99) (percent) ---------------------------------------------------------------------------------------------------------------- 070174.......................................... 063075 6 6 070175.......................................... 013176 9 9 020176.......................................... 013178 7 7 020178.......................................... 013180 6 6 020180.......................................... 013182 12 12 020182.......................................... 123182 20 20 010183.......................................... 063083 16 16 070183.......................................... 123184 11 11 010185.......................................... 063085 13 13 070185.......................................... 123185 11 11 010186.......................................... 063086 10 10 070186.......................................... 123186 9 9 010187.......................................... 093087 9 8 100187.......................................... 123187 10 9 010188.......................................... 033188 11 10 040188.......................................... 093088 10 9 100188.......................................... 033189 11 10 040189.......................................... 093089 12 11 100189.......................................... 033191 11 10 040191.......................................... 123191 10 9 010192.......................................... 033192 9 8 040192.......................................... 093092 8 7 100192.......................................... 063094 7 6 070194.......................................... 093094 8 7 100194.......................................... 033195 9 8 040195.......................................... 063095 10 9 070195.......................................... 033196 9 8 040196.......................................... 063096 8 7 070196.......................................... 033198 9 8 040198.......................................... 123198 8 7 010199.......................................... 033199 7 7 6 040199.......................................... 033100 8 8 7 040100.......................................... 033101 9 9 8 040101.......................................... 063001 8 8 7 070101.......................................... 123101 7 7 6 010102.......................................... 123102 6 6 5 010103.......................................... 093003 5 5 4 100103.......................................... 033104 4 4 3 040104.......................................... 063004 5 5 4 070104.......................................... 093004 4 4 3 100104.......................................... 033105 5 5 4 040105.......................................... 093005 6 6 5 100105.......................................... 063006 7 7 6 070106.......................................... 123107 8 8 7 010108.......................................... 033108 7 7 6 040108.......................................... 063008 6 6 5 070108.......................................... 093008 5 5 4 100108.......................................... 123108 6 6 5 010109.......................................... 033109 5 5 4 040109.......................................... 123110 4 4 3 010111.......................................... 033111 3 3 2 040111.......................................... 093011 4 4 3 100111.......................................... 093015 3 3 2 ---------------------------------------------------------------------------------------------------------------- [[Page 43104]] Dated: July 13, 2015. Kevin K. McAleenan, Deputy Commissioner. [FR Doc. 2015-17820 Filed 7-20-15; 8:45 am] BILLING CODE 9111-14-P
![43102 Federal Register / Vol. 80, No. 139 / Tuesday, July 21, 2015 / Notices
National Institute on Alcohol Abuse and comments, or request special DEPARTMENT OF HOMELAND
Alcoholism, NIH, 5635 Fishers Lane, Room accommodations for persons with SECURITY
2019, Rockville, MD 20852, (301) 443–4032, disabilities, please register at the
katrina@mail.nih.gov. U.S. Customs and Border Protection
SAMHSA Advisory Committees Web
(Catalogue of Federal Domestic Assistance
Program Nos. 93.271, Alcohol Research
site at http://nac.samhsa.gov/
Quarterly IRS Interest Rates Used in
Career Development Awards for Scientists Registration/meetingsRegistration.aspx
Calculating Interest on Overdue
and Clinicians; 93.272, Alcohol National or contact the CSAP DTAB Designated
Accounts and Refunds on Customs
Research Service Awards for Research Federal Official, Dr. Janine Denis Cook Duties
Training; 92.273, Alcohol Research Programs; (see contact information below).
93.891, Alcohol Research Center Grants; AGENCY: U.S. Customs and Border
93.701, ARRA Related Biomedical Research On August 6, 2015, from 9:00 a.m. to
4:00 p.m., and August 7, 2015, from Protection, Department of Homeland
and Research Supports Awards, National Security.
Institutes of Health, HHS) 11:30 a.m. to 2:00 p.m., the Board will
ACTION: General notice.
Dated: July 15, 2015. meet in closed session to discuss the
Melanie J. Gray,
proposed revisions to the Mandatory SUMMARY: This notice advises the public
Guidelines for Federal Workplace Drug of the quarterly Internal Revenue
Program Analyst, Office of Federal Advisory
Committee Policy. Testing Programs. Therefore, this Service interest rates used to calculate
[FR Doc. 2015–17751 Filed 7–20–15; 8:45 am]
meeting is closed to the public as interest on overdue accounts
BILLING CODE 4140–01–P
determined by the Administrator, (underpayments) and refunds
SAMHSA, in accordance with 5 U.S.C. (overpayments) of customs duties. For
552b(c)(9)(B) and 5 U.S.C. App. 2, the calendar quarter beginning July 1,
DEPARTMENT OF HEALTH AND section 10(d). 2015, the interest rates for overpayments
HUMAN SERVICES Meeting information and a roster of will be 2 percent for corporations and 3
DTAB members may be obtained by percent for non-corporations, and the
Substance Abuse and Mental Health accessing the SAMHSA Advisory interest rate for underpayments will be
Services Administration 3 percent for both corporations and non-
Committees Web site, http://
corporations. This notice is published
Center for Substance Abuse www.samhsa.gov/about-us/advisory-
for the convenience of the importing
Prevention; Notice of Meeting councils/drug-testing-advisory-board-
public and U.S. Customs and Border
dtab, or by contacting Dr. Cook. Protection personnel.
Pursuant to Public Law 92–463,
notice is hereby given that the Committee Name: Substance Abuse DATES: Effective Date: July 1, 2015.
Substance Abuse and Mental Health and Mental Health Services FOR FURTHER INFORMATION CONTACT:
Services Administration’s (SAMHSA) Administration’s Center for Substance Michael P. Dean, Revenue Division,
Center for Substance Abuse Prevention Abuse Prevention Drug Testing Collection and Refunds Branch, 6650
(CSAP) Drug Testing Advisory Board Advisory Board. Telecom Drive, Suite #100,
(DTAB) will meet on August 6, 2015, Dates/Time/Type: August 6, 2015, Indianapolis, Indiana 46278; telephone
from 9:00 a.m. to 4:00 p.m. E.D.T., and from 9:00 a.m. to 4:00 p.m. E.D.T.: (317) 614–4882.
on August 7, 2015, from 9:00 a.m. to CLOSED. August 7, 2015, from 9:00 a.m. SUPPLEMENTARY INFORMATION:
2:00 p.m. E.D.T. The DTAB will to 11:30 a.m. E.D.T.: OPEN. August 7,
convene in both open and closed Background
2015, from 11:30 a.m. to 2:00 p.m.
sessions on these two days. E.D.T.: CLOSED. Pursuant to 19 U.S.C. 1505 and
On August 7, 2015, from 9:00 a.m. to Treasury Decision 85–93, published in
11:30 a.m., the meeting will be open to Place: Sugarloaf Conference Room; the Federal Register on May 29, 1985
the public. The meeting will include SAMHSA Building; 1 Choke Cherry (50 FR 21832), the interest rate paid on
updates on the status of the proposed Road; Rockville, Maryland 20850. applicable overpayments or
revisions to the Mandatory Guidelines Contact: Janine Denis Cook, Ph.D., underpayments of customs duties must
for Federal Workplace Drug Testing Designated Federal Official; CSAP Drug be in accordance with the Internal
Programs (urine/oral fluid) and the Testing Advisory Board; 1 Choke Cherry Revenue Code rate established under 26
Request for Information (hair), review of Road, Room 7–1043; Rockville, U.S.C. 6621 and 6622. Section 6621
the public comments to the proposed Maryland 20857; Telephone: 240–276– provides different interest rates
revisions to the Mandatory Guidelines 2600; Fax: 240–276–2610; Email: applicable to overpayments: One for
for Federal Workplace Drug Testing janine.cook@samhsa.hhs.gov. corporations and one for non-
Programs (urine/oral fluid), review of corporations.
the public comments to the Request for Janine Denis Cook, The interest rates are based on the
Information (hair), and DTAB’s process Designated Federal Official, DTAB, Division Federal short-term rate and determined
for evaluating the scientific of Workplace Programs, Center for Substance by the Internal Revenue Service (IRS) on
supportability of alternate specimens for Abuse Prevention, Substance Abuse and behalf of the Secretary of the Treasury
Federal Workplace Drug Testing Mental Health Services Administration. on a quarterly basis. The rates effective
Programs. [FR Doc. 2015–17818 Filed 7–20–15; 8:45 am] for a quarter are determined during the
The public is invited to attend the first-month period of the previous
asabaliauskas on DSK5VPTVN1PROD with NOTICES
BILLING CODE 4162–20–P
open session in person or to listen via quarter.
web conference. Due to the limited In Revenue Ruling 2015–12, the IRS
seating space and call-in capacity, determined the rates of interest for the
registration is requested. Public calendar quarter beginning July 1, 2015,
comments are welcome. To make and ending on September 30, 2015. The
arrangements to attend, obtain the web interest rate paid to the Treasury for
conference call-in numbers and access underpayments will be the Federal
codes, submit written or brief oral short-term rate (1%) plus two
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![43104 Federal Register / Vol. 80, No. 139 / Tuesday, July 21, 2015 / Notices
Dated: July 13, 2015. This notice allows for an additional 30 Current Actions: CBP proposes to
Kevin K. McAleenan, days for public comments. This process extend the expiration date of this
Deputy Commissioner. is conducted in accordance with 5 CFR information collection with no change
[FR Doc. 2015–17820 Filed 7–20–15; 8:45 am] 1320.10. CBP invites the general public to the burden hours or to the
BILLING CODE 9111–14–P
and other Federal agencies to comment information collected.
on proposed and/or continuing Type of Review: Extension (without
information collections pursuant to the change).
DEPARTMENT OF HOMELAND Paperwork Reduction Act of 1995 (Pub. Affected Public: Carriers.
SECURITY L. 104–13; 44 U.S.C. 3507). The Estimated Number of Respondents:
comments should address: (a) Whether 65.
U.S. Customs and Border Protection the collection of information is Estimated Time per Respondent: 100
necessary for the proper performance of hours.
[1651–0122]
the functions of the agency, including Estimated Total Annual Burden
Agency Information Collection whether the information shall have Hours: 6,500.
Activities: Screening Requirements for practical utility; (b) the accuracy of the Dated: July 15, 2015.
Carriers agency’s estimates of the burden of the Tracey Denning,
collection of information; (c) ways to Agency Clearance Officer, U.S. Customs and
AGENCY: U.S. Customs and Border enhance the quality, utility, and clarity Border Protection.
Protection, Department of Homeland of the information to be collected; (d)
Security. [FR Doc. 2015–17815 Filed 7–20–15; 8:45 am]
ways to minimize the burden, including
BILLING CODE 9111–14–P
ACTION: 30-Day notice and request for the use of automated collection
comments; Extension of an existing techniques or the use of other forms of
collection of information. information technology; and (e) the DEPARTMENT OF HOMELAND
annual costs to respondents or record SECURITY
SUMMARY: U.S. Customs and Border keepers from the collection of
Protection (CBP) of the Department of information (total capital/startup costs
Homeland Security will be submitting U.S. Customs and Border Protection
and operations and maintenance costs).
the following information collection The comments that are submitted will [1651–0092]
request to the Office of Management and be summarized and included in the CBP
Budget (OMB) for review and approval Agency Information Collection
request for OMB approval. All Activities: Application for Withdrawal
in accordance with the Paperwork comments will become a matter of
Reduction Act: Screening Requirements of Bonded Stores for Fishing Vessels
public record. In this document, CBP is and Certificate of Use
for Carriers. This is a proposed soliciting comments concerning the
extension of an information collection following information collection: AGENCY: U.S. Customs and Border
that was previously approved. CBP is Protection, Department of Homeland
Title: Screening Requirements for
proposing that this information Security.
Carriers.
collection be extended with no change
OMB Number: 1651–0122. ACTION: 30-Day notice and request for
to the burden hours or to the
information collected. This document is Abstract: Section 273(e) of the comments; Extension of an existing
published to obtain comments from the Immigration and Nationality Act (8 collection of information.
public and affected agencies. U.S.C. 1323(e) the Act) authorizes the
Department of Homeland Security to SUMMARY: U.S. Customs and Border
DATES: Written comments should be Protection (CBP) of the Department of
establish procedures which carriers
received on or before August 20, 2015 must undertake for the proper screening Homeland Security will be submitting
to be assured of consideration. of their alien passengers prior to the following information collection
ADDRESSES: Interested persons are embarkation at the port from which they request to the Office of Management and
invited to submit written comments on are to depart for the United States, in Budget (OMB) for review and approval
this proposed information collection to order to become eligible for an in accordance with the Paperwork
the Office of Information and Regulatory automatic reduction, refund, or waiver Reduction Act: Application for
Affairs, Office of Management and of a fine imposed under section Withdrawal of Bonded Stores for
Budget. Comments should be addressed 273(a)(1) of the Act. To be eligible to Fishing Vessels and Certificate of Use
to the OMB Desk Officer for Customs obtain such an automatic reduction, (CBP Form 5125). This is a proposed
and Border Protection, Department of refund, or waiver of a fine, the carrier extension of an information collection
Homeland Security, and sent via must provide evidence to CBP that it that was previously approved. CBP is
electronic mail to oira_submission@ screened all passengers on the proposing that this information
omb.eop.gov or faxed to (202) 395–5806. conveyance in accordance with the collection be extended with no change
FOR FURTHER INFORMATION CONTACT: procedures listed in 8 CFR 273.3. to the burden hours or to the
Requests for additional information Some examples of the evidence the information collected. This document is
should be directed to Tracey Denning, carrier may provide to CBP include: a published to obtain comments from the
U.S. Customs and Border Protection, description of the carrier’s document public and affected agencies.
Regulations and Rulings, Office of screening training program; the number DATES: Written comments should be
asabaliauskas on DSK5VPTVN1PROD with NOTICES
International Trade, 90 K Street NE., of employees trained; information received on or before August 20, 2015
10th Floor, Washington, DC 20229– regarding the date and number of to be assured of consideration.
1177, at 202–325–0265. improperly documented aliens ADDRESSES: Interested persons are
SUPPLEMENTARY INFORMATION: This intercepted by the carrier at the port(s) invited to submit written comments on
proposed information collection was of embarkation; and any other evidence this proposed information collection to
previously published in the Federal to demonstrate the carrier’s efforts to the Office of Information and Regulatory
Register (80 FR 25313) on May 4, 2015, properly screen passengers destined for Affairs, Office of Management and
allowing for a 60-day comment period. the United States. Budget. Comments should be addressed
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Document Created: 2018-02-23 09:23:00
Document Modified: 2018-02-23 09:23:00
| Category | Regulatory Information | |
| Collection | Federal Register | |
| sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
| Publisher | Office of the Federal Register, National Archives and Records Administration | |
| Section | Notices | |
| Action | General notice. | |
| Dates | Effective Date: July 1, 2015. | |
| Contact | Michael P. Dean, Revenue Division, Collection and Refunds Branch, 6650 Telecom Drive, Suite #100, Indianapolis, Indiana 46278; telephone (317) 614-4882. | |
| FR Citation | 80 FR 43102 |
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