Quarterly IRS Interest Rates Used In Calculating Interest On Overdue Accounts and Refunds On Customs Duties, 59279-59281 [2010-24046]
Download as PDF
<![CDATA[
Federal Register / Vol. 75, No. 186 / Monday, September 27, 2010 / Notices
documents mentioned in this Notice as
being available in the docket, will
become part of the docket and will be
available for inspection or copying at
room W12–140 on the West Building
Ground Floor, 1200 New Jersey Avenue,
SE., Washington, DC, between 9 a.m.
and 5 p.m., Monday through Friday,
except Federal holidays. You may also
find the docket on the Internet at
https://www.regulations.gov.
Copies of the ICRs are available
through the docket on the Internet at
https://www.regulations.gov.
Additionally, copies are available from:
Commandant (CG–611), Attn Paperwork
Reduction Act Manager, U.S. Coast
Guard, 2100 2ND St., SW. Stop 7101,
Washington DC 20593–7101.
FOR FURTHER INFORMATION CONTACT:
Contact Mr. Arthur Requina, Office of
Information Management, telephone
202–475–3523, or fax 202–475–3929, for
questions on these documents. Contact
Ms. Renee V. Wright, Program Manager,
Docket Operations, 202–366–9826, for
questions on the docket.
SUPPLEMENTARY INFORMATION:
srobinson on DSKHWCL6B1PROD with NOTICES
Public Participation and Request for
Comments
The Coast Guard invites comments on
whether these ICRs should be granted
based on the collections being necessary
for the proper performance of
Departmental functions. In particular,
the Coast Guard would appreciate
comments addressing: (1) The practical
utility of the collections; (2) the
accuracy of the estimated burden of the
collections; (3) ways to enhance the
quality, utility, and clarity of
information subject to the collections;
and (4) ways to minimize the burden of
the collections on respondents,
including the use of automated
collection techniques or other forms of
information technology.
We encourage you to respond to this
request by submitting comments and
related materials. We will post all
comments received, without change, to
https://www.regulations.gov. They will
include any personal information you
provide. We have an agreement with
DOT to use their DMF. Please see the
‘‘Privacy Act’’ paragraph below.
Submitting comments: If you submit a
comment, please include the docket
number [USCG–2010–0853], indicate
the specific section of the document to
which each comment applies, providing
a reason for each comment. We
recommend you include your name,
mailing address, an e-mail address, or
other contact information in the body of
your document so that we can contact
you if we have questions regarding your
VerDate Mar<15>2010
17:01 Sep 24, 2010
Jkt 220001
submission. You may submit your
comments and material by electronic
means, mail, fax, or delivery to the DMF
at the address under ADDRESSES; but
please submit them by only one means.
If you submit them by mail or delivery,
submit them in an unbound format, no
larger than 8–1/2 by 11 inches, suitable
for copying and electronic filing. If you
submit them by mail and would like to
know that they reached the Facility,
please enclose a stamped, self-addressed
postcard or envelope. We will consider
all comments and material received
during the comment period and will
address them accordingly.
Viewing comments and documents:
Go to https://www.regulations.gov to
view documents mentioned in this
Notice as being available in the docket.
Enter the docket number for this Notice
[USCG–2010–0853] in the Search box,
and click ‘‘Go >>.’’ You may also visit
the DMF in Room W12–140 on the West
Building Ground Floor, 1200 New Jersey
Avenue, SE., Washington, DC, between
9 a.m. and 5 p.m., Monday through
Friday, except Federal holidays.
Privacy Act: Anyone can search the
electronic form of all comments
received in dockets by the name of the
individual submitting the comment (or
signing the comment, if submitted on
behalf of an association, business, labor
union, etc.). You may review the
Privacy Act statement regarding our
public dockets in the January 17, 2008
issue of the Federal Register (73 FR
3316).
Information Collection Request
1. Title: Approval of Alterations to
Marine Portable Tanks; Approval of
Non-Specification Portable Tanks.
OMB Control Number: 1625–0062.
Summary: The information will be
used to evaluate the safety of proposed
alterations to marine portable tanks and
non-specification portable tank designs
used to transfer hazardous materials
during offshore operations.
Need: Approval by the Coast Guard of
alterations to marine portable tanks
under 46 CFR part 64 ensures the
altered tank retains the level of safety to
which it was originally designed. In
addition, rules allowing for the approval
of non-specification portable tanks
ensure innovation and new designs are
not impeded by the regulation.
Forms: None.
Respondents: Owners of marine
portable tanks and owners/designers of
non-specification portable tanks.
Frequency: On occasion.
Burden Estimate: The estimated
burden remains unchanged at 18 hours
a year.
PO 00000
Frm 00074
Fmt 4703
Sfmt 4703
59279
2. Title: Licensing and Manning
Requirements for Officers of Towing
Vessels.
OMB Control Number: 1625–0078.
Summary: Licensing and manning
requirements ensure towing vessels
operating on the navigable waters of the
U.S. are under the control of licensed
officers who meet certain qualification
and training standards.
Need: Title 46 CFR part 10 prescribes
regulations for the licensing of maritime
personnel. This collection is necessary
to ensure a mariner’s training
information is available to assist in
determining the mariner’s overall
qualifications to hold certain licenses.
Forms: None.
Respondents: Owners and operators
of towing vessels.
Frequency: On occasion.
Burden Estimate: The estimated
burden has decreased from 19,746 hours
to 16,770 hours a year.
3. Title: Navigation Safety Information
and Emergency Instructions for Certain
Towing Vessels.
OMB Control Number: 1625–0082.
Summary: Navigation safety
regulations in 33 CFR part 164 help
assure the mariner piloting a towing
vessel has adequate equipment, charts,
maps, and other publications. For
inspected towing vessels, under 46 CFR
199.80, a muster list and emergency
instructions provide effective plans/
references for crew to follow in an
emergency situation.
Need: The purpose of the regulations
is to improve the safety of towing
vessels and the crews that operate them.
Forms: None.
Respondents: Owners, operators, and
masters of vessels.
Frequency: On occasion.
Burden Estimate: The estimated
burden has increased from 362,907
hours to 410,465 hours a year.
Dated: September 15, 2010.
R.E. Day,
Rear Admiral, U.S. Coast Guard, Assistant
Commandant for Command, Control,
Communications, Computers and
Information Technology.
[FR Doc. 2010–24201 Filed 9–24–10; 8:45 am]
BILLING CODE 9110–04–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
Customs and Border Protection,
Department of Homeland Security.
AGENCY:
E:\FR\FM\27SEN1.SGM
27SEN1
59280
ACTION:
Federal Register / Vol. 75, No. 186 / Monday, September 27, 2010 / Notices
General notice.
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, 2010, 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. This
notice is published for the convenience
of the importing public and Customs
and Border Protection personnel.
SUMMARY:
DATES:
Effective Date: October 1, 2010.
Ron
Wyman, Revenue Division, Collection
and Refunds Branch, 6650 Telecom
Drive, Suite #100, Indianapolis, Indiana
46278; telephone (317) 614–4516.
FOR FURTHER INFORMATION CONTACT:
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 2010–21, the IRS
determined the rates of interest for the
srobinson on DSKHWCL6B1PROD 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
Ending Date
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
VerDate Mar<15>2010
17:01 Sep 24, 2010
Jkt 220001
PO 00000
Frm 00075
Fmt 4703
Sfmt 4703
calendar quarter beginning October 1,
2010, and ending on December 31, 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 January 1,
2011, and ending March 31, 2011.
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.
Under-payments
(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
E:\FR\FM\27SEN1.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
27SEN1
Corporate
Overpayments
(Eff. 1–1–99)
(percent)
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
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
6
7
8
7
6
5
4
3
4
3
59281
Federal Register / Vol. 75, No. 186 / Monday, September 27, 2010 / Notices
Beginning date
100104
040105
100105
070106
010108
040108
070108
100108
010109
040109
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
Dated: September 21, 2010.
Alan Bersin,
Commissioner, U.S. Customs and Border
Protection.
BILLING CODE 9111–14–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
[Docket No. USCG–2010–0797]
Recognition of Foreign Certificates
Under the International Convention on
Standards of Training, Certification
and Watchkeeping for Seafarers, 1978,
as Amended, Regulation I/10
Coast Guard, DHS.
Notice and request for
comments.
AGENCY:
ACTION:
Regulation I/10 of the
International Convention on Standards
of Training, Certification and
Watchkeeping for Seafarers, 1978, as
amended, (STCW) requires Parties to the
Convention to establish procedures to
recognize STCW certificates issued by
or under the authority of another Party.
In order to start this process, the Coast
Guard is developing a policy regarding
the United States’ recognition of foreign
certificates held by foreign maritime
officers who may be employed on some
United States flag vessels. The Coast
Guard is soliciting comments from
mariners, industry, and the public to
assist in development of this policy. The
Coast Guard is particularly interested in
identifying which United States flag
vessels employ foreign citizens, the
nationalities of these mariners, and the
countries that issue their STCW
certificates.
DATES: Comments and related material
must either be submitted to our online
docket via https://www.regulations.gov
on or before October 27, 2010 or reach
the Docket Management Facility by that
date.
SUMMARY:
VerDate Mar<15>2010
17:01 Sep 24, 2010
Jkt 220001
You may submit comments
identified by docket number USCG–
2010–0797 using any one of the
following methods:
(1) Federal eRulemaking Portal:
https://www.regulations.gov.
(2) Fax: 202–493–2251.
(3) Mail: Docket Management Facility
(M–30), U.S. Department of
Transportation, West Building Ground
Floor, Room W12–140, 1200 New Jersey
Avenue, SE., Washington,
DC 20590–0001.
(4) Hand delivery: Same as mail
address above, between 9 a.m. and
5 p.m., Monday through Friday, except
Federal holidays. The telephone number
is 202–366–9329.
To avoid duplication, please use only
one of these four methods. See the
‘‘Public Participation and Request for
Comments’’ portion of the
SUPPLEMENTARY INFORMATION section
below for instructions on submitting
comments.
If
you have questions about this notice,
call or e-mail Luke B. Harden, Mariner
Credentialing Program Policy Division
(CG–5434), U.S. Coast Guard; telephone
202–372–1206, e-mail
Luke.B.Harden@uscg.mil. If you have
questions on viewing material in the
docket, call Renee V. Wright, Program
Manager, Docket Operations, telephone
202–366–9826.
SUPPLEMENTARY INFORMATION:
FOR FURTHER INFORMATION CONTACT:
Public Participation and Request for
Comments
We encourage you to submit
comments and related material on the
development of a policy regarding the
recognition of foreign International
Convention on Standards of Training,
Certification and Watchkeeping for
Seafarers, 1978, as amended (STCW)
certificates held by foreign mariners
who may be employed on United States
flag vessels. All comments received will
be posted, without change, to https://
www.regulations.gov and will include
PO 00000
Frm 00076
Fmt 4703
Sfmt 4703
Under-payments
(percent)
033105
093005
063006
123107
033108
063008
093008
123108
033109
123110
ADDRESSES:
[FR Doc. 2010–24046 Filed 9–24–10; 8:45 am]
srobinson on DSKHWCL6B1PROD with NOTICES
Ending Date
Corporate
Overpayments
(Eff. 1–1–99)
(percent)
Overpayments
(percent)
5
6
7
8
7
6
5
6
5
4
5
6
7
8
7
6
5
6
5
4
4
5
6
7
6
5
4
5
4
3
any personal information you have
provided.
Submitting comments: If you submit a
comment, please include the docket
number for this notice (USCG–2010–
0797) and provide a reason for each
suggestion or recommendation. You
may submit your comments and
material online, or by fax, mail or hand
delivery, but please use only one of
these means. We recommend that you
include your name and a mailing
address, an e-mail address, or a
telephone number in the body of your
document so that we can contact you if
we have questions regarding your
submission.
To submit your comment online, go to
https://www.regulations.gov, click on the
‘‘submit a comment’’ box, which will
then become highlighted in blue. In the
‘‘Document Type’’ drop down menu
select ‘‘Notices’’ and insert ‘‘USCG–
2010–0797’’ in the ‘‘Keyword’’ box. Click
‘‘Search’’ then click on the balloon shape
in the ‘‘Actions’’ column. If you submit
your comments by mail or hand
delivery, submit them in an unbound
format, no larger than 8c by 11 inches,
suitable for copying and electronic
filing. If you submit them by mail and
would like to know that they reached
the Facility, please enclose a stamped,
self-addressed postcard or envelope. We
will consider all comments and material
received during the comment period.
Viewing the comments: To view the
comments, go to https://
www.regulations.gov, click on the ‘‘read
comments’’ box, which will then
become highlighted in blue. In the
‘‘Keyword’’ box insert ‘‘USCG–2010–
0797’’ and click ‘‘Search.’’ Click the
‘‘Open Docket Folder’’ in the ‘‘Actions’’
column. If you do not have access to the
Internet, you may view the docket
online by visiting the Docket
Management Facility in Room W12–140
on the ground floor of the Department
of Transportation West Building, 1200
New Jersey Avenue, SE., Washington,
DC 20590, between 9 a.m. and 5 p.m.,
Monday through Friday, except Federal
E:\FR\FM\27SEN1.SGM
27SEN1
]]>Agencies
[Federal Register Volume 75, Number 186 (Monday, September 27, 2010)]
[Notices]
[Pages 59279-59281]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-24046]
-----------------------------------------------------------------------
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: Customs and Border Protection, Department of Homeland Security.
[[Page 59280]]
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, 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: October 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 2010-21, the IRS determined the rates of interest
for the calendar quarter beginning October 1, 2010, and ending on
December 31, 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 January 1, 2011, and ending March 31, 2011.
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.
----------------------------------------------------------------------------------------------------------------
Corporate
Under-pay- Overpay- ments Overpayments
Beginning date Ending Date ments (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
[[Page 59281]]
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
----------------------------------------------------------------------------------------------------------------
Dated: September 21, 2010.
Alan Bersin,
Commissioner, U.S. Customs and Border Protection.
[FR Doc. 2010-24046 Filed 9-24-10; 8:45 am]
BILLING CODE 9111-14-P
