Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties, 20373-20374 [2010-8961]
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Federal Register / Vol. 75, No. 74 / Monday, April 19, 2010 / Notices
The Committee will meet at
the Waterfront Hotel, 10 Washington
Street, Oakland, CA 94607. (510–836–
3800, https://
www.waterfronthoteloakland.com.)
Send written material and requests to
make oral presentations via mail to
Captain Eric P. Christensen, Designated
Federal Officer (DFO) of CFIVSAC,
United States Coast Guard, Office of
Vessel Activities (CG–543), 2100 2nd
Street, SW., Washington, DC 20593–
7581. This notice and documents
identified in the Supplementary
Information section as being available in
the docket may be viewed in our online
docket, USCG–2010–0276, at https://
www.regulations.gov.
FOR FURTHER INFORMATION CONTACT: Mr.
Jack Kemerer, Assistant to the DFO of
CFIVSAC, by telephone at 202–372–
1249, fax 202–372–1917, e-mail:
Jack.A.Kemerer@uscg.mil.
SUPPLEMENTARY INFORMATION: Notice of
this meeting is given under the Federal
Advisory Committee Act, 5 U.S.C. App.
(Pub. L. 92–463).
ADDRESSES:
wwoods2 on DSK1DXX6B1PROD with NOTICES_PART 1
Agenda of Meeting
The agenda for the CFIVSAC meeting
is as follows:
(1) Introductions and comments.
(2) Updates on Coast Guard
Commercial Fishing Vessel Safety
activities, pending legislation affecting
commercial fishing vessels, and status
report on the Commercial Fishing
Vessel Safety Rulemaking.
(3) Commercial Fishing Vessel Safety
District Coordinator reports.
(4) Industry updates.
(5) Report of ongoing research work
and safety related projects by the
National Institute for Occupational
Safety and Health (NIOSH).
(6) Comments from the public.
(7) Discussions and working group
sessions by the Communications and
Risk Management Subcommittees, and
others that may be established, on
current program strategies, future plans,
recommendations to the Coast Guard,
and goals for CFIVSAC.
Procedural
The CFIVSAC meeting is open to the
public. Please note that from 8–9 a.m.
on the first day of the meeting, May 11,
2010, the committee members will meet
to discuss administrative matters,
including member training. This onehour meeting on administrative matters
is for committee members only in
accordance with 41 CFR 102.3–160; the
VerDate Nov<24>2008
15:04 Apr 16, 2010
Jkt 220001
CFIVSAC meeting will commence at 9
a.m. on May 11, 2010. Please note, also,
the meeting may close early if all
business is finished.
At the Chair’s discretion, members of
the public may make presentations
during the meeting. If you would like to
make an oral presentation at the
meeting, please send a request to the
DFO no later than April 23, 2010.
Written material for distribution at the
meeting should reach the DFO no later
than April 23, 2010. If you would like
a copy of your material distributed to
each member of the committee in
advance of the meeting, please submit
20 copies to the DFO no later than April
23, 2010. All requests and materials
must be sent via mail as described in
ADDRESSES.
Information on Services for Individuals
With Disabilities
For information on facilities or
services for individuals with
disabilities, or to request special
assistance at the meeting, contact the
DFO as soon as possible, but no later
than April 30, 2010.
Dated: April 12, 2010.
J.G. Lantz,
Director of Commercial Regulations and
Standards.
[FR Doc. 2010–8857 Filed 4–16–10; 8:45 am]
BILLING CODE 9110–04–P
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 April 1,
2010, 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. This notice is published for
the convenience of the importing public
PO 00000
Frm 00049
Fmt 4703
Sfmt 4703
20373
and Customs and Border Protection
personnel.
Effective Date: April 1, 2010.
Ron
Wyman, Revenue Division, Collection
and Refunds Branch, 6650 Telecom
Drive, Suite #100, Indianapolis, Indiana
46278; telephone (317) 614–4516.
SUPPLEMENTARY INFORMATION:
DATES:
FOR FURTHER INFORMATION CONTACT:
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, Public Law
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 2010–9, the IRS
determined the rates of interest for the
calendar quarter beginning April 1,
2010, and ending on June 30, 2010. 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 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 noncorporations, 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 July 1, 2010, and
ending September 30, 2010.
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\19APN1.SGM
19APN1
20374
Federal Register / Vol. 75, No. 74 / Monday, April 19, 2010 / 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
[FR Doc. 2010–8961 Filed 4–16–10; 8:45 am]
wwoods2 on DSK1DXX6B1PROD with NOTICES_PART 1
Ending date
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Dated: April 13, 2010.
Alan Bersin,
Commissioner, U.S. Customs and Border
Protection.
BILLING CODE 9111–14–P
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
063010
DEPARTMENT OF THE INTERIOR
National Park Service
60-Day Notice of Intention To Request
Clearance of Collection of
Information—Opportunity for Public
Comment
National Park Service, Interior.
Notice and request for
comments.
AGENCY:
ACTION:
SUMMARY: Under the provisions of the
Paperwork Reduction Act of 1995 (Pub.
L. 104–13, 44 U.S.C. 3507) and 5 CFR
VerDate Nov<24>2008
15:04 Apr 16, 2010
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Sfmt 4703
Corporate
overpayments
(Eff. 1–1–99)
(percent)
Overpayments
(percent)
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
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
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6
7
8
7
6
5
4
3
4
3
4
5
6
7
6
5
4
5
4
3
1320, Reporting and Recordkeeping
Requirements, the National Park Service
invites public comments on an
extension of a currently approved
collection of information Office of
Management and Budget (OMB) #1024–
0047. An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless it displays a currently valid OMB
control number.
DATES: Public comments will be
accepted on or before June 18, 2010.
ADDRESSES: Send comments to Michael
D. Wilson, Chief or Laurie Heupel,
E:\FR\FM\19APN1.SGM
19APN1
]]>Agencies
[Federal Register Volume 75, Number 74 (Monday, April 19, 2010)]
[Notices]
[Pages 20373-20374]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-8961]
-----------------------------------------------------------------------
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 April 1, 2010, 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. This notice is published for the convenience of the importing
public and Customs and Border Protection personnel.
DATES: Effective Date: April 1, 2010.
FOR FURTHER INFORMATION CONTACT: Ron Wyman, Revenue Division,
Collection and Refunds Branch, 6650 Telecom Drive, Suite 100,
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, Public Law 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 2010-9, the IRS determined the rates of interest
for the calendar quarter beginning April 1, 2010, and ending on June
30, 2010. 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 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 July 1,
2010, and ending September 30, 2010.
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 20374]]
----------------------------------------------------------------------------------------------------------------
Corporate over-
Under- Over- payments payments
Beginning date Ending date payments (percent) (Eff. 1-1-99)
(percent) (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............................ 063010 4 4 3
----------------------------------------------------------------------------------------------------------------
Dated: April 13, 2010.
Alan Bersin,
Commissioner, U.S. Customs and Border Protection.
[FR Doc. 2010-8961 Filed 4-16-10; 8:45 am]
BILLING CODE 9111-14-P
