Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties, 43102-43104 [2015-17820]

Download as PDF 43102 Federal Register / Vol. 80, No. 139 / Tuesday, July 21, 2015 / Notices National Institute on Alcohol Abuse and Alcoholism, NIH, 5635 Fishers Lane, Room 2019, Rockville, MD 20852, (301) 443–4032, katrina@mail.nih.gov. (Catalogue of Federal Domestic Assistance Program Nos. 93.271, Alcohol Research Career Development Awards for Scientists and Clinicians; 93.272, Alcohol National Research Service Awards for Research Training; 92.273, Alcohol Research Programs; 93.891, Alcohol Research Center Grants; 93.701, ARRA Related Biomedical Research and Research Supports Awards, National Institutes of Health, HHS) Dated: July 15, 2015. Melanie J. Gray, Program Analyst, Office of Federal Advisory Committee Policy. [FR Doc. 2015–17751 Filed 7–20–15; 8:45 am] BILLING CODE 4140–01–P DEPARTMENT OF HEALTH AND HUMAN SERVICES Substance Abuse and Mental Health Services Administration asabaliauskas on DSK5VPTVN1PROD with NOTICES Center for Substance Abuse Prevention; Notice of Meeting Pursuant to Public Law 92–463, notice is hereby given that the Substance Abuse and Mental Health Services Administration’s (SAMHSA) Center for Substance Abuse Prevention (CSAP) Drug Testing Advisory Board (DTAB) will meet on August 6, 2015, from 9:00 a.m. to 4:00 p.m. E.D.T., and on August 7, 2015, from 9:00 a.m. to 2:00 p.m. E.D.T. The DTAB will convene in both open and closed sessions on these two days. On August 7, 2015, from 9:00 a.m. to 11:30 a.m., the meeting will be open to the public. The meeting will include updates on the status of the proposed revisions to the Mandatory Guidelines for Federal Workplace Drug Testing Programs (urine/oral fluid) and the Request for Information (hair), review of the public comments to the proposed revisions to the Mandatory Guidelines for Federal Workplace Drug Testing Programs (urine/oral fluid), review of the public comments to the Request for Information (hair), and DTAB’s process for evaluating the scientific supportability of alternate specimens for Federal Workplace Drug Testing Programs. The public is invited to attend the open session in person or to listen via web conference. Due to the limited seating space and call-in capacity, registration is requested. Public comments are welcome. To make arrangements to attend, obtain the web conference call-in numbers and access codes, submit written or brief oral VerDate Sep<11>2014 17:58 Jul 20, 2015 Jkt 235001 comments, or request special accommodations for persons with disabilities, please register at the SAMHSA Advisory Committees Web site at https://nac.samhsa.gov/ Registration/meetingsRegistration.aspx or contact the CSAP DTAB Designated Federal Official, Dr. Janine Denis Cook (see contact information below). On August 6, 2015, from 9:00 a.m. to 4:00 p.m., and August 7, 2015, from 11:30 a.m. to 2:00 p.m., the Board will meet in closed session to discuss the proposed revisions to the Mandatory Guidelines for Federal Workplace Drug Testing Programs. Therefore, this meeting is closed to the public as determined by the Administrator, SAMHSA, in accordance with 5 U.S.C. 552b(c)(9)(B) and 5 U.S.C. App. 2, section 10(d). Meeting information and a roster of DTAB members may be obtained by accessing the SAMHSA Advisory Committees Web site, https:// www.samhsa.gov/about-us/advisorycouncils/drug-testing-advisory-boarddtab, or by contacting Dr. Cook. Committee Name: Substance Abuse and Mental Health Services Administration’s Center for Substance Abuse Prevention Drug Testing Advisory Board. Dates/Time/Type: August 6, 2015, from 9:00 a.m. to 4:00 p.m. E.D.T.: CLOSED. August 7, 2015, from 9:00 a.m. to 11:30 a.m. E.D.T.: OPEN. August 7, 2015, from 11:30 a.m. to 2:00 p.m. E.D.T.: CLOSED. Place: Sugarloaf Conference Room; SAMHSA Building; 1 Choke Cherry Road; Rockville, Maryland 20850. Contact: Janine Denis Cook, Ph.D., Designated Federal Official; CSAP Drug Testing Advisory Board; 1 Choke Cherry Road, Room 7–1043; Rockville, Maryland 20857; Telephone: 240–276– 2600; Fax: 240–276–2610; Email: janine.cook@samhsa.hhs.gov. Janine Denis Cook, Designated Federal Official, DTAB, Division of Workplace Programs, Center for Substance Abuse Prevention, Substance Abuse and Mental Health Services Administration. [FR Doc. 2015–17818 Filed 7–20–15; 8:45 am] BILLING CODE 4162–20–P PO 00000 Frm 00052 Fmt 4703 Sfmt 4703 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 U.S. Customs and Border Protection, Department of Homeland Security. ACTION: General notice. AGENCY: 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 noncorporations. 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: SUMMARY: 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 noncorporations. 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 E:\FR\FM\21JYN1.SGM 21JYN1 43103 Federal Register / Vol. 80, No. 139 / Tuesday, July 21, 2015 / Notices 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 asabaliauskas on DSK5VPTVN1PROD with NOTICES Beginning date 070174 070175 020176 020178 020180 020182 010183 070183 010185 070185 010186 070186 010187 100187 010188 040188 100188 040189 100189 040191 010192 040192 100192 070194 100194 040195 070195 040196 070196 040198 010199 040199 040100 040101 070101 010102 010103 100103 040104 070104 100104 040105 100105 070106 010108 040108 070108 100108 010109 040109 010111 040111 100111 Ending date ............................................................................................................. ............................................................................................................. ............................................................................................................. ............................................................................................................. 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VerDate Sep<11>2014 17:58 Jul 20, 2015 Jkt 235001 PO 00000 Frm 00053 Fmt 4703 Sfmt 4703 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. Underpayments (percent) 063075 013176 013178 013180 013182 123182 063083 123184 063085 123185 063086 123186 093087 123187 033188 093088 033189 093089 033191 123191 033192 093092 063094 093094 033195 063095 033196 063096 033198 123198 033199 033100 033101 063001 123101 123102 093003 033104 063004 093004 033105 093005 063006 123107 033108 063008 093008 123108 033109 123110 033111 093011 093015 E:\FR\FM\21JYN1.SGM 6 9 7 6 12 20 16 11 13 11 10 9 9 10 11 10 11 12 11 10 9 8 7 8 9 10 9 8 9 8 7 8 9 8 7 6 5 4 5 4 5 6 7 8 7 6 5 6 5 4 3 4 3 21JYN1 Overpayments (percent) 6 9 7 6 12 20 16 11 13 11 10 9 8 9 10 9 10 11 10 9 8 7 6 7 8 9 8 7 8 7 7 8 9 8 7 6 5 4 5 4 5 6 7 8 7 6 5 6 5 4 3 4 3 Corporate overpayments (Eff. 1–1–99) (percent) 6 7 8 7 6 5 4 3 4 3 4 5 6 7 6 5 4 5 4 3 2 3 2 43104 Federal Register / Vol. 80, No. 139 / Tuesday, July 21, 2015 / Notices 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 DEPARTMENT OF HOMELAND SECURITY U.S. Customs and Border Protection [1651–0122] Agency Information Collection Activities: Screening Requirements for Carriers U.S. Customs and Border Protection, Department of Homeland Security. ACTION: 30-Day notice and request for comments; Extension of an existing collection of information. AGENCY: U.S. Customs and Border Protection (CBP) of the Department of Homeland Security will be submitting the following information collection request to the Office of Management and Budget (OMB) for review and approval in accordance with the Paperwork Reduction Act: Screening Requirements for Carriers. This is a proposed extension of an information collection that was previously approved. CBP is proposing that this information collection be extended with no change to the burden hours or to the information collected. This document is published to obtain comments from the public and affected agencies. DATES: Written comments should be received on or before August 20, 2015 to be assured of consideration. ADDRESSES: Interested persons are invited to submit written comments on this proposed information collection to the Office of Information and Regulatory Affairs, Office of Management and Budget. Comments should be addressed to the OMB Desk Officer for Customs and Border Protection, Department of Homeland Security, and sent via electronic mail to oira_submission@ omb.eop.gov or faxed to (202) 395–5806. FOR FURTHER INFORMATION CONTACT: Requests for additional information should be directed to Tracey Denning, U.S. Customs and Border Protection, Regulations and Rulings, Office of International Trade, 90 K Street NE., 10th Floor, Washington, DC 20229– 1177, at 202–325–0265. SUPPLEMENTARY INFORMATION: This proposed information collection was previously published in the Federal Register (80 FR 25313) on May 4, 2015, allowing for a 60-day comment period. asabaliauskas on DSK5VPTVN1PROD with NOTICES SUMMARY: VerDate Sep<11>2014 17:58 Jul 20, 2015 Jkt 235001 This notice allows for an additional 30 days for public comments. This process is conducted in accordance with 5 CFR 1320.10. CBP invites the general public and other Federal agencies to comment on proposed and/or continuing information collections pursuant to the Paperwork Reduction Act of 1995 (Pub. L. 104–13; 44 U.S.C. 3507). The comments should address: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility; (b) the accuracy of the agency’s estimates of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden, including the use of automated collection techniques or the use of other forms of information technology; and (e) the annual costs to respondents or record keepers from the collection of information (total capital/startup costs and operations and maintenance costs). The comments that are submitted will be summarized and included in the CBP request for OMB approval. All comments will become a matter of public record. In this document, CBP is soliciting comments concerning the following information collection: Title: Screening Requirements for Carriers. OMB Number: 1651–0122. Abstract: Section 273(e) of the Immigration and Nationality Act (8 U.S.C. 1323(e) the Act) authorizes the Department of Homeland Security to establish procedures which carriers must undertake for the proper screening of their alien passengers prior to embarkation at the port from which they are to depart for the United States, in order to become eligible for an automatic reduction, refund, or waiver of a fine imposed under section 273(a)(1) of the Act. To be eligible to obtain such an automatic reduction, refund, or waiver of a fine, the carrier must provide evidence to CBP that it screened all passengers on the conveyance in accordance with the procedures listed in 8 CFR 273.3. Some examples of the evidence the carrier may provide to CBP include: a description of the carrier’s document screening training program; the number of employees trained; information regarding the date and number of improperly documented aliens intercepted by the carrier at the port(s) of embarkation; and any other evidence to demonstrate the carrier’s efforts to properly screen passengers destined for the United States. PO 00000 Frm 00054 Fmt 4703 Sfmt 4703 Current Actions: CBP proposes to extend the expiration date of this information collection with no change to the burden hours or to the information collected. Type of Review: Extension (without change). Affected Public: Carriers. Estimated Number of Respondents: 65. Estimated Time per Respondent: 100 hours. Estimated Total Annual Burden Hours: 6,500. Dated: July 15, 2015. Tracey Denning, Agency Clearance Officer, U.S. Customs and Border Protection. [FR Doc. 2015–17815 Filed 7–20–15; 8:45 am] BILLING CODE 9111–14–P DEPARTMENT OF HOMELAND SECURITY U.S. Customs and Border Protection [1651–0092] Agency Information Collection Activities: Application for Withdrawal of Bonded Stores for Fishing Vessels and Certificate of Use U.S. Customs and Border Protection, Department of Homeland Security. ACTION: 30-Day notice and request for comments; Extension of an existing collection of information. AGENCY: U.S. Customs and Border Protection (CBP) of the Department of Homeland Security will be submitting the following information collection request to the Office of Management and Budget (OMB) for review and approval in accordance with the Paperwork Reduction Act: Application for Withdrawal of Bonded Stores for Fishing Vessels and Certificate of Use (CBP Form 5125). This is a proposed extension of an information collection that was previously approved. CBP is proposing that this information collection be extended with no change to the burden hours or to the information collected. This document is published to obtain comments from the public and affected agencies. DATES: Written comments should be received on or before August 20, 2015 to be assured of consideration. ADDRESSES: Interested persons are invited to submit written comments on this proposed information collection to the Office of Information and Regulatory Affairs, Office of Management and Budget. Comments should be addressed SUMMARY: E:\FR\FM\21JYN1.SGM 21JYN1

Agencies

[Federal Register Volume 80, Number 139 (Tuesday, July 21, 2015)]
[Notices]
[Pages 43102-43104]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-17820]


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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
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