Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties, 90370-90372 [2016-30057]

Download as PDF 90370 Federal Register / Vol. 81, No. 240 / Wednesday, December 14, 2016 / Notices future chemical, biological, nuclear, and radiological agents, whether naturally occurring, accidental, or deliberate. The NPRSB may also provide advice and guidance to the Secretary and/or the Assistant Secretary for Preparedness and Response on other matters related to public health emergency preparedness and response. Background: This joint public meeting via teleconference will be dedicated to the NACCD and NPRSB’s deliberation and vote on the NPRSB– NACCD Joint Youth Leadership Draft Report. Subsequent agenda topics will be added as priorities dictate. Any additional agenda topics will be available on the January 9, 2017, meeting Web pages of the NACCD and NPRSB, available at www.phe.gov/naccd and www.phe.gov/nprsb. Availability of Materials: The joint meeting agenda and materials will be posted prior to the meeting on the January 9, meeting Web pages at www.phe.gov/naccd and www.phe.gov/ nprsb. Procedures for Providing Public Input: Members of the public are invited to attend by teleconference via a toll-free call-in phone number which is available on the NPRSB or NACCD Web sites at www.phe.gov/naccd and www.phe.gov/ nprsb. All members of the public are encouraged to provide written comment to the NPRSB and NACCD. All written comments must be received prior to January 9, 2017, and should be sent by email to NACCD@HHS.GOV or NPRSB@ HHS.GOV with ‘‘NACCD Public Comment’’ or ‘‘NPRSB Public Comment’’ as the subject line. Public comments received by close of business one week prior to the teleconference will be distributed to the NACCD or NPRSB in advance. Dated: December 9, 2016. Nicole Lurie, Assistant Secretary for Preparedness and Response. [FR Doc. 2016–30049 Filed 12–13–16; 8:45 am] BILLING CODE P DEPARTMENT OF HEALTH AND HUMAN SERVICES sradovich on DSK3GMQ082PROD with NOTICES Substance Abuse and Mental Health Services Administration Notice of Meeting Center for Mental Health Services Pursuant to Public Law 92–463, notice is hereby given that the Substance Abuse and Mental Health Services Administration (SAMHSA) Center for Mental Health Services (CMHS) National Advisory Council VerDate Sep<11>2014 18:45 Dec 13, 2016 Jkt 241001 (NAC) on February 1, 2017, from 9:00 a.m. to 5:15 p.m. E.D.T. The meeting will include discussion of the Center’s policy issues, and current administrative, legislative, and program developments and a conversation with the SAMHSA Principal Deputy Administrator, and the SAMHSA Chief Medical Officer. The meeting will be held at the SAMHSA building, 5600 Fishers Lane, 5th Floor, Conference Room 5W07, Rockville, MD 20857. Attendance by the public will be limited to space available. Interested persons may present data, information, or views, orally or in writing, on issues pending before the committee. Written submissions should be forwarded to the contact person (below) on or before January 18, 2017. Oral presentations from the public will be scheduled at the conclusion of the meeting. Individuals interested in making oral presentations are encouraged to notify the contact on or before January 18, 2017. Five minutes will be allotted for each presentation. The meeting can be accessed via telephone. To attend on site, obtain the call-in number and access code, submit written or brief oral comments, or request special accommodations for persons with disabilities, please register at the SAMHSA’s Advisory Committees Web site at https://nac.samhsa.gov/ Registration/meetingsRegistration.aspx or contact Pamela Foote (see contact information below). Substantive meeting information and a roster of Committee members may be obtained either by accessing the SAMHSA Committees’ Web site https:// www.samhsa.gov/about-us/advisorycouncils/cmhs-national-advisorycouncil or by contacting Ms. Foote. Committee Name: Substance Abuse and Mental Health Services Administration, Center for Mental Health Services National Advisory Council. Dates/Time/Type: Wednesday, February 1, 2017, 9:00 a.m. to 5:15 p.m. EDT: OPEN. Place: SAMHSA, 5600 Fishers Lane, 5th Floor, Conference Room 5W07, Rockville, Maryland 20857. Contact: Pamela Foote, Acting Designated Federal Official, SAMHSA CMHS National Advisory Council, 5600 Fishers Lane, Room 14E53C, Rockville, Maryland 20857, Telephone: (240) 276– PO 00000 Frm 00053 Fmt 4703 Sfmt 4703 1279, Fax: (301) 480–8491, Email: pamela.foote@samhsa.hhs.gov. Carlos Castillo, Committee Management Officer, Substance Abuse and Mental Health Services Administration. [FR Doc. 2016–29949 Filed 12–13–16; 8:45 am] BILLING CODE 4162–20–P 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 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 noncorporations, 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: 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 E:\FR\FM\14DEN1.SGM 14DEN1 90371 Federal Register / Vol. 81, No. 240 / Wednesday, December 14, 2016 / Notices 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 sradovich on DSK3GMQ082PROD 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 040116 VerDate Sep<11>2014 18:45 Dec 13, 2016 Jkt 241001 Underpayments (%) Ending date ............................................................................................. ............................................................................................. ............................................................................................. ............................................................................................. 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PO 00000 Frm 00054 Fmt 4703 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 033116 123116 Sfmt 4703 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. Overpayments (%) 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 4 E:\FR\FM\14DEN1.SGM 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 4 14DEN1 Corporate overpayments (Eff. 1–1–99) (%) ............................ ............................ ............................ ............................ ............................ ............................ ............................ ............................ ............................ ............................ ............................ ............................ ............................ ............................ ............................ ............................ ............................ ............................ ............................ ............................ ............................ ............................ ............................ ............................ ............................ ............................ ............................ ............................ ............................ ............................ 6 7 8 7 6 5 4 3 4 3 4 5 6 7 6 5 4 5 4 3 2 3 2 3 90372 DATED: Federal Register / Vol. 81, No. 240 / Wednesday, December 14, 2016 / Notices December 9, 2016. R. Gil Kerlikowske, Commissioner. [FR Doc. 2016–30057 Filed 12–13–16; 8:45 am] BILLING CODE 9111–14–P DEPARTMENT OF HOMELAND SECURITY Agency Information Collection Activities: DHS Civil Rights Compliance Form Office for Civil Rights and Civil Liberties, DHS. ACTION: 30-Day notice and request for comments; new collection, 1601–NEW. AGENCY: The Department of Homeland Security (DHS), Office for Civil Rights and Civil Liberties, will submit the following Information Collection Request (ICR) to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995. DHS previously published this information collection request (ICR) in the Federal Register on Thursday, September 22, 2016 at 81 FR 65390 for a 60-day public comment period. Five comments were received by DHS. The purpose of this notice is to allow an additional 30 days for public comments. DATES: Comments are encouraged and will be accepted until January 13, 2017. This process is conducted in accordance with 5 CFR 1320.1. ADDRESSES: Interested persons are invited to submit written comments on the proposed information collection to the Office of Information and Regulatory Affairs, Office of Management and Budget. Comments should be addressed to OMB Desk Officer, Department of Homeland Security and sent via electronic mail to oira_submission@ omb.eop.gov or faxed to (202) 395–5806. SUPPLEMENTARY INFORMATION: Recipients of Federal financial assistance from DHS are required to meet certain legal requirements relating to nondiscrimination and nondiscriminatory use of Federal funds. Those requirements include ensuring that entities receiving Federal financial assistance from DHS do not deny benefits or services, or otherwise discriminate on the basis of race, color, national origin, disability, age, or sex, in accordance with the following authorities: Title VI of the Civil Rights Act of 1964 (Title VI) Public Law 88– 352, 42 U.S.C. 2000d–1 et seq., and the Department’s implementing regulation, 6 CFR part 21 and 44 CFR part 7; Section 504 of the Rehabilitation Act of sradovich on DSK3GMQ082PROD with NOTICES SUMMARY: VerDate Sep<11>2014 18:45 Dec 13, 2016 Jkt 241001 1973 (Sec. 504), Public Law 93–112, as amended by Public Law 93–516, 29 U.S.C. 794; Title IX of the Education Amendments of 1972 (Title IX), 20 U.S.C. 1681 et seq., and the Department’s implementing regulations, 6 CFR part 17, and 44 CFR part 19; Age Discrimination Act of 1975, Public Law 94–135, 42 U.S.C. 6101 et seq., and the Department implementing regulation at 44 CFR part 7. The aforementioned civil rights authorities also prohibit retaliatory acts against individuals for participating or opposing discrimination in a complaint, investigation, or other proceeding related to prohibited discrimination. DHS has an obligation to enforce nondiscrimination requirements to ensure that its Federally-assisted programs and activities are administered in a nondiscriminatory manner. In order to carry out its enforcement responsibilities, DHS must obtain a signed assurance of compliance and collect and review information from recipients to ascertain their compliance with applicable requirements. DHS implementing regulations and the Department of Justice (DOJ) regulation Coordination of Non-discrimination in Federally Assisted Program, 28 CFR part 42, provide for the collection of data and information from recipients (see 28 CFR 42.406). DHS has developed the DHS Civil Rights Compliance Form as the primary tool to implement this information collection. The purpose of the information collection is to advise recipients of their civil rights obligation; obtain an assurance of compliance from each recipient, and collect pertinent civil rights information to ascertain if the recipient has in place adequate policies and procedures to achieve compliance, and to determine what, if any, further action may be needed (technical assistance, training, compliance review, etc.) to ensure the recipient is in compliance and will carry out its programs and activities in a nondiscriminatory manner. DHS will make available sample policies and procedures to assist recipients in completing Section 4 of the Form, and providing technical assistance directly to recipients as needed. DHS will use the DHS Civil Rights Compliance Form to collect civil rights related information from all primary recipients of Federal financial assistance from the Department. Primary recipients are non-federal entities that receive Federal financial assistance in the form of a grant, cooperative agreement, or other type of financial assistance directly from the Department and not through another recipient or ‘‘pass- PO 00000 Frm 00055 Fmt 4703 Sfmt 4703 through’’ entity. This information collection does not apply to subrecipients, Federal contractors (unless the contract includes the provision of financial assistance), nor the ultimate beneficiaries of services, financial aid, or other benefits from the Department. Recipients will be required to provide the information once every two years, not every time a grant is awarded. Entities whose award does not run a full two years are required to provide the information again if they receive a subsequent award more than two (2) years after the prior award. In responding to Section 4: Required Information, which contains the bulk of the information collection, if the recipient’s responses have not changed in the two year period since their initial submission, the recipient does not need to resubmit the information. Instead, the recipient will indicate ‘‘no change’’ for each applicable item. DHS will require recipients to submit their completed forms and supporting information electronically, via email, to the Department, in an effort to minimize administrative burden on the recipient and the Department. DHS anticipates that records or files that will be used to respond to the information collection are already maintained in electronic format by the recipient, so providing the information electronically will further minimize administrative burden. DHS will allow recipients to scan and submit documents that are not already maintained electronically. If the recipient is unable to submit their information electronically, alternative arrangements will be made to submit responses in hard copy. There are no confidentiality assurances associated with this collection. The system of record notices associated with this information collection are: DHS/ALL–029—Civil Rights and Civil Liberties Records, (July 8, 2010, 75 FR 39266) and DHS/ALL– 016—Department of Homeland Security Correspondence Records, (November 10, 2008, 73 FR 66657). This is a new information collection. The Office of Management and Budget is particularly interested in comments which: 1. Evaluate whether the proposed collection of information is necessary for the proper performance of the functions of the agency, including whether the information will have practical utility; 2. Evaluate the accuracy of the agency’s estimate of the burden of the proposed collection of information, including the validity of the methodology and assumptions used; E:\FR\FM\14DEN1.SGM 14DEN1

Agencies

[Federal Register Volume 81, Number 240 (Wednesday, December 14, 2016)]
[Notices]
[Pages 90370-90372]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-30057]


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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 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
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