81 FR 90370 - 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 81, Issue 240 (December 14, 2016)
U.S. Customs and Border Protection
Federal Register Volume 81, Issue 240 (December 14, 2016)
| Page Range | 90370-90372 | |
| FR Document | 2016-30057 |
[Federal Register Volume 81, Number 240 (Wednesday, December 14, 2016)] [Notices] [Pages 90370-90372] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2016-30057] ======================================================================= ----------------------------------------------------------------------- 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 that the quarterly Internal Revenue Service interest rates used to calculate interest on overdue accounts (underpayments) and refunds (overpayments) of customs duties will remain the same from the previous quarter. For the calendar quarter beginning October 1, 2016, the interest rates for overpayments will be 3 percent for corporations and 4 percent for non-corporations, and the interest rate for underpayments will be 4 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: October 1, 2016. FOR FURTHER INFORMATION CONTACT: Kara N. Welty, Revenue Division, Collection and Refunds Branch, 6650 Telecom Drive, Suite #100, Indianapolis, Indiana 46278; telephone (317) 614-4614. 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 [[Page 90371]] 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 2016-23, the IRS determined the rates of interest for the calendar quarter beginning October 1, 2016, and ending on December 31, 2016. The interest rate paid to the Treasury for underpayments will be the Federal short-term rate (1%) plus three percentage points (3%) for a total of four percent (4%) for both corporations and non-corporations. For corporate overpayments, the rate is the Federal short-term rate (1%) plus two percentage points (2%) for a total of three percent (3%). For overpayments made by non- corporations, the rate is the Federal short-term rate (1%) plus three percentage points (3%) for a total of four percent (4%). These interest rates are subject to change for the calendar quarter beginning January 1, 2017, and ending March 31, 2017. 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 Beginning date Ending date Underpayments Overpayments overpayments (%) (%) (Eff. 1-1-99) -------------------------------------------------------------------------------------------------------(%)------ 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.................................. 033116 3 3 2 040116.................................. 123116 4 4 3 ---------------------------------------------------------------------------------------------------------------- [[Page 90372]] Dated: December 9, 2016. R. Gil Kerlikowske, Commissioner. [FR Doc. 2016-30057 Filed 12-13-16; 8:45 am] BILLING CODE 9111-14-P
![90370 Federal Register / Vol. 81, No. 240 / Wednesday, December 14, 2016 / Notices
future chemical, biological, nuclear, and (NAC) on February 1, 2017, from 9:00 1279, Fax: (301) 480–8491, Email:
radiological agents, whether naturally a.m. to 5:15 p.m. E.D.T. pamela.foote@samhsa.hhs.gov.
occurring, accidental, or deliberate. The The meeting will include discussion Carlos Castillo,
NPRSB may also provide advice and of the Center’s policy issues, and
guidance to the Secretary and/or the Committee Management Officer, Substance
current administrative, legislative, and Abuse and Mental Health Services
Assistant Secretary for Preparedness Administration.
program developments and a
and Response on other matters related
conversation with the SAMHSA [FR Doc. 2016–29949 Filed 12–13–16; 8:45 am]
to public health emergency
preparedness and response. Principal Deputy Administrator, and the BILLING CODE 4162–20–P
Background: This joint public SAMHSA Chief Medical Officer.
meeting via teleconference will be The meeting will be held at the
dedicated to the NACCD and NPRSB’s SAMHSA building, 5600 Fishers Lane, DEPARTMENT OF HOMELAND
deliberation and vote on the NPRSB– 5th Floor, Conference Room 5W07, SECURITY
NACCD Joint Youth Leadership Draft Rockville, MD 20857. Attendance by the
Report. Subsequent agenda topics will U.S. Customs and Border Protection
public will be limited to space available.
be added as priorities dictate. Any Interested persons may present data, Quarterly IRS Interest Rates Used in
additional agenda topics will be information, or views, orally or in Calculating Interest on Overdue
available on the January 9, 2017, writing, on issues pending before the Accounts and Refunds on Customs
meeting Web pages of the NACCD and committee. Written submissions should Duties
NPRSB, available at www.phe.gov/naccd be forwarded to the contact person
and www.phe.gov/nprsb. (below) on or before January 18, 2017. AGENCY: U.S. Customs and Border
Availability of Materials: The joint Protection, Department of Homeland
Oral presentations from the public will
meeting agenda and materials will be Security.
posted prior to the meeting on the be scheduled at the conclusion of the
ACTION: General notice.
January 9, meeting Web pages at meeting. Individuals interested in
www.phe.gov/naccd and www.phe.gov/ making oral presentations are SUMMARY: This notice advises the public
nprsb. encouraged to notify the contact on or that the quarterly Internal Revenue
Procedures for Providing Public Input: before January 18, 2017. Five minutes Service interest rates used to calculate
Members of the public are invited to will be allotted for each presentation. interest on overdue accounts
attend by teleconference via a toll-free The meeting can be accessed via (underpayments) and refunds
call-in phone number which is available telephone. To attend on site, obtain the (overpayments) of customs duties will
on the NPRSB or NACCD Web sites at call-in number and access code, submit remain the same from the previous
www.phe.gov/naccd and www.phe.gov/ written or brief oral comments, or quarter. For the calendar quarter
nprsb. All members of the public are request special accommodations for beginning October 1, 2016, the interest
encouraged to provide written comment persons with disabilities, please register rates for overpayments will be 3 percent
to the NPRSB and NACCD. All written at the SAMHSA’s Advisory Committees for corporations and 4 percent for non-
comments must be received prior to Web site at http://nac.samhsa.gov/ corporations, and the interest rate for
January 9, 2017, and should be sent by underpayments will be 4 percent for
Registration/meetingsRegistration.aspx
email to NACCD@HHS.GOV or NPRSB@ both corporations and non-corporations.
or contact Pamela Foote (see contact
HHS.GOV with ‘‘NACCD Public This notice is published for the
Comment’’ or ‘‘NPRSB Public information below). convenience of the importing public
Comment’’ as the subject line. Public Substantive meeting information and and U.S. Customs and Border Protection
comments received by close of business a roster of Committee members may be personnel.
one week prior to the teleconference obtained either by accessing the DATES: Effective Date: October 1, 2016.
will be distributed to the NACCD or SAMHSA Committees’ Web site http:// FOR FURTHER INFORMATION CONTACT: Kara
NPRSB in advance. www.samhsa.gov/about-us/advisory- N. Welty, Revenue Division, Collection
Dated: December 9, 2016. councils/cmhs-national-advisory- and Refunds Branch, 6650 Telecom
Nicole Lurie, council or by contacting Ms. Foote. Drive, Suite #100, Indianapolis, Indiana
Assistant Secretary for Preparedness and Committee Name: Substance Abuse 46278; telephone (317) 614–4614.
Response. and Mental Health Services SUPPLEMENTARY INFORMATION:
[FR Doc. 2016–30049 Filed 12–13–16; 8:45 am] Administration, Center for Mental
Background
BILLING CODE P Health Services National Advisory
Council. Pursuant to 19 U.S.C. 1505 and
Treasury Decision 85–93, published in
DEPARTMENT OF HEALTH AND Dates/Time/Type: Wednesday,
the Federal Register on May 29, 1985
HUMAN SERVICES February 1, 2017, 9:00 a.m. to 5:15 p.m.
(50 FR 21832), the interest rate paid on
EDT: OPEN.
applicable overpayments or
Substance Abuse and Mental Health Place: SAMHSA, 5600 Fishers Lane, underpayments of customs duties must
Services Administration 5th Floor, Conference Room 5W07, be in accordance with the Internal
Rockville, Maryland 20857. Revenue Code rate established under 26
Notice of Meeting Center for Mental
U.S.C. 6621 and 6622. Section 6621
sradovich on DSK3GMQ082PROD with NOTICES
Health Services Contact: Pamela Foote, Acting
Designated Federal Official, SAMHSA provides different interest rates
Pursuant to Public Law 92–463, CMHS National Advisory Council, 5600 applicable to overpayments: One for
notice is hereby given that the Fishers Lane, Room 14E53C, Rockville, corporations and one for non-
Substance Abuse and Mental Health Maryland 20857, Telephone: (240) 276– corporations.
Services Administration (SAMHSA) The interest rates are based on the
Center for Mental Health Services Federal short-term rate and determined
(CMHS) National Advisory Council by the Internal Revenue Service (IRS) on
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![90372 Federal Register / Vol. 81, No. 240 / Wednesday, December 14, 2016 / Notices
DATED: December 9, 2016. 1973 (Sec. 504), Public Law 93–112, as through’’ entity. This information
amended by Public Law 93–516, 29 collection does not apply to sub-
R. Gil Kerlikowske,
U.S.C. 794; Title IX of the Education recipients, Federal contractors (unless
Commissioner. Amendments of 1972 (Title IX), 20 the contract includes the provision of
[FR Doc. 2016–30057 Filed 12–13–16; 8:45 am] U.S.C. 1681 et seq., and the financial assistance), nor the ultimate
BILLING CODE 9111–14–P Department’s implementing regulations, beneficiaries of services, financial aid,
6 CFR part 17, and 44 CFR part 19; Age or other benefits from the Department.
Discrimination Act of 1975, Public Law Recipients will be required to provide
DEPARTMENT OF HOMELAND 94–135, 42 U.S.C. 6101 et seq., and the the information once every two years,
SECURITY Department implementing regulation at not every time a grant is awarded.
44 CFR part 7. The aforementioned civil Entities whose award does not run a full
Agency Information Collection
rights authorities also prohibit two years are required to provide the
Activities: DHS Civil Rights retaliatory acts against individuals for
Compliance Form information again if they receive a
participating or opposing discrimination subsequent award more than two (2)
AGENCY: Office for Civil Rights and Civil in a complaint, investigation, or other years after the prior award. In
Liberties, DHS. proceeding related to prohibited responding to Section 4: Required
ACTION: 30-Day notice and request for discrimination. Information, which contains the bulk of
comments; new collection, 1601–NEW. DHS has an obligation to enforce the information collection, if the
nondiscrimination requirements to recipient’s responses have not changed
SUMMARY: The Department of Homeland ensure that its Federally-assisted in the two year period since their initial
Security (DHS), Office for Civil Rights programs and activities are submission, the recipient does not need
and Civil Liberties, will submit the administered in a nondiscriminatory to resubmit the information. Instead, the
following Information Collection manner. In order to carry out its recipient will indicate ‘‘no change’’ for
Request (ICR) to the Office of enforcement responsibilities, DHS must each applicable item. DHS will require
Management and Budget (OMB) for obtain a signed assurance of compliance recipients to submit their completed
review and clearance in accordance and collect and review information from forms and supporting information
with the Paperwork Reduction Act of recipients to ascertain their compliance electronically, via email, to the
1995. DHS previously published this with applicable requirements. DHS Department, in an effort to minimize
information collection request (ICR) in implementing regulations and the administrative burden on the recipient
the Federal Register on Thursday, Department of Justice (DOJ) regulation and the Department. DHS anticipates
September 22, 2016 at 81 FR 65390 for Coordination of Non-discrimination in that records or files that will be used to
a 60-day public comment period. Five Federally Assisted Program, 28 CFR part respond to the information collection
comments were received by DHS. The 42, provide for the collection of data are already maintained in electronic
purpose of this notice is to allow an and information from recipients (see 28 format by the recipient, so providing the
additional 30 days for public comments. CFR 42.406). information electronically will further
DATES: Comments are encouraged and
DHS has developed the DHS Civil
minimize administrative burden. DHS
will be accepted until January 13, 2017. Rights Compliance Form as the primary
will allow recipients to scan and submit
This process is conducted in accordance tool to implement this information
documents that are not already
with 5 CFR 1320.1. collection. The purpose of the
maintained electronically. If the
information collection is to advise
ADDRESSES: Interested persons are recipient is unable to submit their
recipients of their civil rights obligation;
invited to submit written comments on information electronically, alternative
obtain an assurance of compliance from
the proposed information collection to each recipient, and collect pertinent arrangements will be made to submit
the Office of Information and Regulatory civil rights information to ascertain if responses in hard copy.
Affairs, Office of Management and the recipient has in place adequate There are no confidentiality
Budget. Comments should be addressed policies and procedures to achieve assurances associated with this
to OMB Desk Officer, Department of compliance, and to determine what, if collection. The system of record notices
Homeland Security and sent via any, further action may be needed associated with this information
electronic mail to oira_submission@ (technical assistance, training, collection are: DHS/ALL–029—Civil
omb.eop.gov or faxed to (202) 395–5806. compliance review, etc.) to ensure the Rights and Civil Liberties Records, (July
SUPPLEMENTARY INFORMATION: Recipients recipient is in compliance and will 8, 2010, 75 FR 39266) and DHS/ALL–
of Federal financial assistance from DHS carry out its programs and activities in 016—Department of Homeland Security
are required to meet certain legal a nondiscriminatory manner. DHS will Correspondence Records, (November 10,
requirements relating to make available sample policies and 2008, 73 FR 66657).
nondiscrimination and procedures to assist recipients in This is a new information collection.
nondiscriminatory use of Federal funds. completing Section 4 of the Form, and The Office of Management and Budget
Those requirements include ensuring providing technical assistance directly is particularly interested in comments
that entities receiving Federal financial to recipients as needed. which:
assistance from DHS do not deny DHS will use the DHS Civil Rights 1. Evaluate whether the proposed
benefits or services, or otherwise Compliance Form to collect civil rights collection of information is necessary
discriminate on the basis of race, color, related information from all primary for the proper performance of the
national origin, disability, age, or sex, in recipients of Federal financial assistance functions of the agency, including
sradovich on DSK3GMQ082PROD with NOTICES
accordance with the following from the Department. Primary recipients whether the information will have
authorities: Title VI of the Civil Rights are non-federal entities that receive practical utility;
Act of 1964 (Title VI) Public Law 88– Federal financial assistance in the form 2. Evaluate the accuracy of the
352, 42 U.S.C. 2000d–1 et seq., and the of a grant, cooperative agreement, or agency’s estimate of the burden of the
Department’s implementing regulation, other type of financial assistance proposed collection of information,
6 CFR part 21 and 44 CFR part 7; directly from the Department and not including the validity of the
Section 504 of the Rehabilitation Act of through another recipient or ‘‘pass- methodology and assumptions used;
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Document Created: 2016-12-14 00:48:44
Document Modified: 2016-12-14 00:48:44
| 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. | |
| Contact | Kara N. Welty, Revenue Division, Collection and Refunds Branch, 6650 Telecom Drive, Suite #100, Indianapolis, Indiana 46278; telephone (317) 614-4614. | |
| FR Citation | 81 FR 90370 |
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