Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties, 60362-60363 [05-20649]
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60362
Federal Register / Vol. 70, No. 199 / Monday, October 17, 2005 / Notices
The IHS Area Offices carry out the
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Area Offices—Order of Succession
An Area Office is a second echelon
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The following are the Area Offices of
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Area Offices—Mission
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VerDate Aug<31>2005
15:43 Oct 14, 2005
Jkt 208001
Section GF–40, Indian Health Service
Area Offices—Delegations of Authority
All delegations and re-delegations of
authority made to officials in the IHS
Area Offices that were in effect
immediately prior to this reorganization,
and that are consistent with this
reorganization, shall continue in effect
pending further re-delegation.
This reorganization shall be effective on
October 17, 2005.
Dated: October 5, 2005.
Robert G. McSwain,
Deputy Director, Indian Health Service.
[FR Doc. 05–20584 Filed 10–14–05; 8:45 am]
BILLING CODE 4165–16–M
DEPARTMENT OF HOMELAND
SECURITY
Customs and Border Protection
Quarterly IRS Interest Rates Used in
Calculating Interest on Overdue
Accounts and Refunds on Customs
Duties
Customs and Border Protection,
Department of Homeland Security.
ACTION: General notice.
AGENCY:
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 October
1, 2005, the interest rates for
overpayments will be 6 percent for
PO 00000
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Fmt 4703
Sfmt 4703
corporations and 7 percent for noncorporations, and the interest rate for
underpayments will be 7 percent. This
notice is published for the convenience
of the importing public and Customs
and Border Protection personnel.
EFFECTIVE DATES: October 1, 2005.
FOR FURTHER INFORMATION CONTACT:
Trong Quan, National Finance Center,
Collections Section, 6026 Lakeside
Boulevard, Indianapolis, Indiana 46278;
telephone (317) 614–4516.
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 was
amended (at paragraph (a)(1)(B) by the
Internal Revenue Service Restructuring
and Reform Act of 1998, Pub. L. 105–
206, 112 Stat. 685) to provide 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 2005–62, the IRS
determined the rates of interest for the
calendar quarter beginning October 1,
2005, and ending December 31, 2005.
The interest rate paid to the Treasury for
underpayments will be the Federal
short-term rate (4%) plus three
percentage points (3%) for a total of
seven percent (7%). For corporate
overpayments, the rate is the Federal
short-term rate (4%) plus two
percentage points (2%) for a total of six
percent (6%). For overpayments made
by non-corporations, the rate is the
Federal short-term rate (4%) plus three
percentage points (3%) for a total of
seven percent (7%). These interest rates
are subject to change for the calendar
quarter beginning January 1, 2005, and
ending March 31, 2005.
For the convenience of the importing
public and 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.
E:\FR\FM\17OCN1.SGM
17OCN1
Federal Register / Vol. 70, No. 199 / Monday, October 17, 2005 / Notices
Beginning date
Ending date
070174
070175
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020180
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070185
010186
070186
010187
100187
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100105
063075
013176
013178
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013182
123182
063083
123184
063085
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063086
123186
093087
123187
033188
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033189
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063001
123101
123102
093003
033104
063004
093004
033105
093005
123105
Dated: October 11, 2005.
Robert C. Bonner,
Commissioner, Customs and Border
Protection.
[FR Doc. 05–20649 Filed 10–14–05; 8:45 am]
BILLING CODE 9110–06–P
DEPARTMENT OF HOUSING AND
URBAN DEVELOPMENT
[Docket No. FR–4971–N–53]
Notice of Submission of Proposed
Information Collection to OMB;
Construction Complaint-Request for
Financial Assistance
SUMMARY: The proposed information
collection requirement described below
has been submitted to the Office of
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Management and Budget (OMB) for
review, as required by the Paperwork
Reduction Act. The Department is
soliciting public comments on the
subject proposal.
The information collection is
submitted by homeowners and is used
by HUD to identify the items of
complaint in order to help the
homeowner obtain correction. The
information is also used to identify
builders not conforming to applicable
standards and to determine eligibility
for financial assistance.
Comments Due Date: November
16, 2005.
Office of the Chief Information
Officer, HUD.
ACTION: Notice.
18:16 Oct 14, 2005
Overpayments (percent)
DATES:
AGENCY:
VerDate Aug<31>2005
Underpayments (percent)
Interested persons are
invited to submit comments regarding
this proposal. Comments should refer to
the proposal by name and/or OMB
approval number (2502–0047) and
should be sent to: HUD Desk Officer,
Office of Management and Budget, New
ADDRESSES:
PO 00000
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60363
Corporate overpayments
(Eff. 1–1–99) (percent)
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Executive Office Building, Washington,
DC 20503; fax: 202–395–6974.
FOR FURTHER INFORMATION CONTACT:
Wayne Eddins, Reports Management
Officer, AYO, Department of Housing
and Urban Development, 451 Seventh
Street, SW., Washington, DC 20410; email Wayne_Eddins@HUD.gov; or
Lillian Deitzer at
Lillian_L_Deitzer@HUD.gov or
telephone (202) 708–2374. This is not a
toll-free number. Copies of available
documents submitted to OMB may be
obtained from Mr. Eddins or Ms Deitzer
or from HUD’s Web site at https://
hlannwp031.hud.gov/po/i/icbts/
collectionsearch.cfm.
SUPPLEMENTARY INFORMATION: This
notice informs the public that the
Department of Housing and Urban
Development has submitted to OMB a
request for approval of the information
collection described below. This notice
is soliciting comments from members of
E:\FR\FM\17OCN1.SGM
17OCN1
]]>Agencies
[Federal Register Volume 70, Number 199 (Monday, October 17, 2005)]
[Notices]
[Pages 60362-60363]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-20649]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF HOMELAND SECURITY
Customs and Border Protection
Quarterly IRS Interest Rates Used in Calculating Interest on
Overdue Accounts and Refunds on Customs Duties
AGENCY: 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 October 1, 2005, the interest rates
for overpayments will be 6 percent for corporations and 7 percent for
non-corporations, and the interest rate for underpayments will be 7
percent. This notice is published for the convenience of the importing
public and Customs and Border Protection personnel.
EFFECTIVE DATES: October 1, 2005.
FOR FURTHER INFORMATION CONTACT: Trong Quan, National Finance Center,
Collections Section, 6026 Lakeside Boulevard, Indianapolis, Indiana
46278; telephone (317) 614-4516.
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 was amended (at paragraph
(a)(1)(B) by the Internal Revenue Service Restructuring and Reform Act
of 1998, Pub. L. 105-206, 112 Stat. 685) to provide 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 2005-62, the IRS determined the rates of interest
for the calendar quarter beginning October 1, 2005, and ending December
31, 2005. The interest rate paid to the Treasury for underpayments will
be the Federal short-term rate (4%) plus three percentage points (3%)
for a total of seven percent (7%). For corporate overpayments, the rate
is the Federal short-term rate (4%) plus two percentage points (2%) for
a total of six percent (6%). For overpayments made by non-corporations,
the rate is the Federal short-term rate (4%) plus three percentage
points (3%) for a total of seven percent (7%). These interest rates are
subject to change for the calendar quarter beginning January 1, 2005,
and ending March 31, 2005.
For the convenience of the importing public and 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.
[[Page 60363]]
------------------------------------------------------------------------
Corporate
Beginning Ending Underpayments Overpayments overpayments
date 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 123105 7 7 6
------------------------------------------------------------------------
Dated: October 11, 2005.
Robert C. Bonner,
Commissioner, Customs and Border Protection.
[FR Doc. 05-20649 Filed 10-14-05; 8:45 am]
BILLING CODE 9110-06-P
