Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties, 59411-59412 [2012-23822]
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59411
Federal Register / Vol. 77, No. 188 / Thursday, September 27, 2012 / Notices
your individual case, please check ‘‘My Case
Status’’ online at: https://egov.uscis.gov/cris/
Dashboard.do, or call the USCIS National
Customer Service Center at 1–800–375–5283.
Written comments and suggestions
from the public and affected agencies
should address one or more of the
following four points:
(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
agencies’ estimate of the burden of the
proposed collection of information,
including the validity of the
methodology and assumptions used;
(3) Enhance the quality, utility, and
clarity of the information to be
collected; and
(4) Minimize the burden of the
collection of information on those who
are to respond, including through the
use of appropriate automated,
electronic, mechanical, or other
technological collection techniques or
other forms of information technology,
e.g., permitting electronic submission of
responses.
Overview of This Information
Collection
(1) Type of Information Collection
Request: Extension, Without Change, of
a Currently Approved Collection.
(2) Title of the Form/Collection:
National Interest Waivers, Supplemental
Evidence to I–140 and I–485.
(3) Agency form number, if any, and
the applicable component of the DHS
sponsoring the collection: No Form;
USCIS.
(4) Affected public who will be asked
or required to respond, as well as a brief
abstract: Primary: Individuals or
households. The supplemental
documentation will be used by the U.S.
Citizenship and Immigration Services to
determine eligibility for national
interest waiver requests for physicians
and to finalize the request for
adjustment to lawful permanent
resident status.
(5) An estimate of the total number of
respondents and the amount of time
estimated for an average respondent to
respond: 8,000 respondents responding
an estimated 2 times per year with an
estimated hour burden per response of
1 hour.
(6) An estimate of the total public
burden (in hours) associated with the
collection: 16,000.
If you need a copy of the information
collection instrument with
supplementary documents, or need
additional information, please visit
https://www.regulations.gov. We may
also be contacted at: USCIS, Office of
Policy and Strategy, Regulatory
Coordination Division, 20
Massachusetts Avenue NW.,
Washington, DC 20529–2020;
Telephone 202–272–8377.
Dated: September 24, 2012.
Laura Dawkins,
Chief, Regulatory Coordination Division,
Office of Policy and Strategy, U.S. Citizenship
and Immigration Services, Department of
Homeland Security.
[FR Doc. 2012–23813 Filed 9–26–12; 8:45 am]
BILLING CODE 9111–97–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.
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 October
1, 2012, the interest rates for
overpayments will be 2 percent for
corporations and 3 percent for noncorporations, 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 Customs and Border Protection
personnel.
SUMMARY:
Effective Date: October 1, 2012.
Ron
Wyman, Revenue Division, Collection
DATES:
FOR FURTHER INFORMATION CONTACT:
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date
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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 2012–23, the IRS
determined the rates of interest for the
calendar quarter beginning October 1,
2012, and ending on December 31, 2012.
The interest rate paid to the Treasury for
underpayments will be the Federal
short-term rate (1%) plus two
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 January 1, 2013, and
ending March 31, 2013.
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.
Underpayments
(percent)
063075
013176
013178
E:\FR\FM\27SEN1.SGM
Corporate
overpayments
(eff. 1–1–99)
(percent)
Overpayments
(percent)
6
9
7
27SEN1
6
9
7
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59412
Federal Register / Vol. 77, No. 188 / Thursday, September 27, 2012 / Notices
Ending
date
Beginning date
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
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Dated: September 21, 2012.
David V. Aguilar,
Deputy Commissioner, U.S. Customs and
Border Protection.
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
123112
DEPARTMENT OF THE INTERIOR
Fish and Wildlife Service
[FWS–R5–R–2012–N126; BAC–4311–K9–S3]
[FR Doc. 2012–23822 Filed 9–26–12; 8:45 am]
Great Bay National Wildlife Refuge,
Rockingham County, NH; Final
Comprehensive Conservation Plan and
Finding of No Significant Impact
BILLING CODE 9111–14–P
Fish and Wildlife Service,
Interior.
ACTION: Notice of availability.
erowe on DSK2VPTVN1PROD with
AGENCY:
We, the U.S. Fish and
Wildlife Service (Service), announce the
availability of the final comprehensive
SUMMARY:
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Underpayments
(percent)
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
Overpayments
(percent)
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)
............................
............................
............................
............................
............................
............................
............................
............................
............................
............................
............................
............................
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............................
............................
............................
............................
............................
............................
............................
............................
............................
............................
............................
............................
6
7
8
7
6
5
4
3
4
3
4
5
6
7
6
5
4
5
4
3
2
3
2
conservation plan (CCP) and finding of
no significant impact (FONSI) for Great
Bay National Wildlife Refuge (NWR,
refuge) in Newington, New Hampshire,
which includes the Karner blue
butterfly conservation easement in
Concord, New Hampshire. Great Bay
NWR is administered by Parker River
NWR in Newburyport, Massachusetts.
In this final CCP, we describe how we
will manage the refuge and Karner blue
butterfly conservation easement for the
next 15 years.
You may view or obtain
copies of the final CCP and FONSI by
ADDRESSES:
E:\FR\FM\27SEN1.SGM
27SEN1
]]>Agencies
[Federal Register Volume 77, Number 188 (Thursday, September 27, 2012)]
[Notices]
[Pages 59411-59412]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-23822]
-----------------------------------------------------------------------
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.
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, 2012, 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 Customs and
Border Protection personnel.
DATES: Effective Date: October 1, 2012.
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 2012-23, the IRS determined the rates of interest
for the calendar quarter beginning October 1, 2012, and ending on
December 31, 2012. The interest rate paid to the Treasury for
underpayments will be the Federal short-term rate (1%) plus two
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 January 1, 2013,
and ending March 31, 2013.
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
Ending Under- Over- overpayments
Beginning date date payments payments (eff. 1-1-99)
(percent) (percent) (percent)
----------------------------------------------------------------------------------------------------------------
070174................................................... 063075 6 6 ................
070175................................................... 013176 9 9 ................
020176................................................... 013178 7 7 ................
[[Page 59412]]
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................................................... 123112 3 3 2
----------------------------------------------------------------------------------------------------------------
Dated: September 21, 2012.
David V. Aguilar,
Deputy Commissioner, U.S. Customs and Border Protection.
[FR Doc. 2012-23822 Filed 9-26-12; 8:45 am]
BILLING CODE 9111-14-P
