Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties, 20349-20351 [2013-07838]
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Federal Register / Vol. 78, No. 65 / Thursday, April 4, 2013 / Notices
consideration for participation will be
given to importers enrolled in the C–
TPAT Program as Tier 2 or Tier 3
members, and members of the Importer
Self-Assessment (ISA) Program.
Importers interested in participating at
this time, however, need not be C–TPAT
or ISA participants to apply to the four
CEEs that were announced in the
August 28, 2012 Federal Register (77 FR
52048) notice, or to the six newly
identified CEEs. CBP will notify the
selected applicants in writing of their
selection, their designated CEE, and the
starting date of their participation.
Selected participants may have different
starting dates.
wreier-aviles on DSK5TPTVN1PROD with NOTICES
Legal Authority for General Testing
Section 101.9(a) of the CBP
regulations (19 CFR 101.9(a)) allows
CBP to conduct a test program or
procedure to evaluate the effectiveness
of operational procedures regarding the
processing of passengers, vessels, or
merchandise by imposing requirements
different from those specified in the
CBP regulations but only to the extent
that such different requirements do not
affect the collection of the revenue,
public health, safety, or law
enforcement. This test is established
pursuant to 19 CFR 101.9(a) to test the
effectiveness of new operational
procedures. Revenue collection will
continue to be handled electronically
through the Automated Clearing House
(ACH) and by the ports of entry and the
test will not affect public health, safety,
or law enforcement.
Misconduct Under the Test
A CEE test participant may be subject
to civil and criminal penalties,
administrative sanctions, liquidated
damages, and/or discontinuance from
participation in this test for any of the
following:
• Failure to follow the terms and
conditions of this test.
• Failure to exercise reasonable care
in the execution of participant
obligations.
• Failure to abide by applicable laws
and regulations that have not been
waived.
• Failure to deposit duties or fees in
a timely manner.
If the CEE Director finds that there is
a basis for discontinuance of test
participation privileges, the test
participant will be provided a written
notice proposing the discontinuance
with a description of the facts or
conduct warranting the action. The test
participant will be offered the
opportunity to appeal the CEE Director’s
decision in writing within 10 calendar
days of receipt of the written notice. The
VerDate Mar<15>2010
14:48 Apr 03, 2013
Jkt 229001
appeal must be submitted to U.S.
Customs and Border Protection, Office
of Field Operations, Cargo and
Conveyance Security (CCS) Division,
1300 Pennsylvania Ave. NW., Suite
2.3D, Washington, DC 20229–1015 or by
email to CEE@cbp.dhs.gov. The
Executive Director, Cargo and
Conveyance Security, Office of Field
Operations (OFO), CBP Headquarters,
will issue a decision in writing on the
proposed action within 30 working days
after receiving a timely filed appeal
from the test participant. If no timely
appeal is received, the proposed notice
becomes the final decision of the
Agency as of the date that the appeal
period expires. A proposed
discontinuance of a test participant’s
participation privileges will not take
effect unless the appeal process under
this paragraph has been concluded with
a written decision adverse to the test
participant.
In the case of willfulness or those in
which public health, interest, or safety
so requires, the CEE Director may
immediately discontinue the test
participant’s participation privileges
upon written notice to the test
participant. The notice will contain a
description of the facts or conduct
warranting the immediate action. The
test participant will be offered the
opportunity to appeal the CEE Director’s
decision within 10 calendar days of
receipt of the written notice providing
for immediate discontinuance. The
appeal must be submitted to U.S.
Customs and Border Protection, Office
of Field Operations, CCS Division, 1300
Pennsylvania Ave. NW., Suite 2.3D,
Washington, DC 20229–1015 or by
email to CEE@cbp.dhs.gov. The
immediate discontinuance will remain
in effect during the appeal period. The
Executive Director, Cargo and
Conveyance Security, Office of Field
Operations (OFO), CBP Headquarters,
will issue a decision in writing on the
discontinuance within 15 working days
after receiving a timely filed appeal
from the test participant. If no timely
appeal is received, the notice becomes
the final decision of the Agency as of
the date that the appeal period expires.
Dated: March 29, 2013.
David V. Aguilar,
Deputy Commissioner, U.S. Customs and
Border Protection.
[FR Doc. 2013–07840 Filed 4–3–13; 8:45 am]
BILLING CODE P
PO 00000
Frm 00055
Fmt 4703
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20349
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
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,
2013, 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 noncorporations. This notice is published
for the convenience of the importing
public and U.S. Customs and Border
Protection personnel.
DATES: Effective Date: April 1, 2013.
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:
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 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 2013–6, the IRS
determined the rates of interest for the
calendar quarter beginning April 1,
2013, and ending on June 30, 2013. The
interest rate paid to the Treasury for
E:\FR\FM\04APN1.SGM
04APN1
20350
Federal Register / Vol. 78, No. 65 / Thursday, April 4, 2013 / Notices
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 July 1, 2013, and
ending September 30, 2013.
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
wreier-aviles on DSK5TPTVN1PROD 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
VerDate Mar<15>2010
14:48 Apr 03, 2013
Under-payments
(percent)
Ending date
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
063013
Jkt 229001
PO 00000
Frm 00056
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.
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
Fmt 4703
Corporate overpayments (Eff.
1–1–99)
(percent)
Over-payments
(percent)
Sfmt 4703
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
E:\FR\FM\04APN1.SGM
04APN1
6
7
8
7
6
5
4
3
4
3
4
5
6
7
6
5
4
5
4
3
2
3
2
Federal Register / Vol. 78, No. 65 / Thursday, April 4, 2013 / Notices
Dated: April 1, 2013.
Thomas S. Winkowski,
Deputy Commissioner of U.S. Customs and
Border Protection, Performing the duties of
the Commissioner of CBP.
[FR Doc. 2013–07838 Filed 4–3–13; 8:45 am]
BILLING CODE 9111–14–P
DEPARTMENT OF HOUSING AND
URBAN DEVELOPMENT
[Docket No. FR–5687–N–16]
Notice of Proposed Information
Collection; Comment Request:
Management Certifications and
Management Entity Profile
Office of the Assistant
Secretary for Housing, HUD.
ACTION: Notice.
AGENCY:
The proposed information
collection requirement described below
will be submitted to the Office of
Management and Budget (OMB) for
review, as required by the Paperwork
Reduction Act. HUD is soliciting public
comments on the subject proposal.
DATES: Comments Due Date: June 3,
2013.
SUMMARY:
Interested persons are
invited to submit comments regarding
this proposal. Comments should refer to
the proposal by name and/or OMB
Control Number and should be sent to:
Reports Liaison Officer, Department of
Housing and Urban Development, 451
7th Street SW., Washington, DC 20410,
Room 9120 or the number for the
Federal Relay Service (1–800–877–
8339).
ADDRESSES:
wreier-aviles on DSK5TPTVN1PROD with NOTICES
FOR FURTHER INFORMATION CONTACT:
Harry Messner, Office of Asset
Management, Department of Housing
and Urban Development, 451 7th Street
SW., Washington, DC 20410, telephone
(202) 402–2626 (this is not a toll free
number) for copies of the proposed
forms and other available information.
SUPPLEMENTARY INFORMATION: HUD is
submitting the proposed information
collection to OMB for review, as
required by the Paperwork Reduction
Act of 1995 (44 U.S.C. Chapter 35, as
amended).
This Notice is soliciting comments
from members of the public and affected
agencies concerning the proposed
collection of information to: (1) Evaluate
whether the proposed collection 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
VerDate Mar<15>2010
14:48 Apr 03, 2013
Jkt 229001
information; (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
the use of appropriate automated
collection techniques or other forms of
information technology, e.g., permitting
electronic submission of responses.
This Notice also lists the following
information:
Title of Proposal: Management
Certifications and Management Entity
Profile.
OMB Control Number, if applicable:
2502–0305.
Description of the need for the
information and proposed use: Owners
of HUD-held, -insured, or subsidized
multifamily housing projects must
provide information for HUD’s oversight
of management agents/entities.
Agency form numbers, if applicable:
HUD–9832, HUD–9839A, HUD–9839B,
HUD–9839C.
Estimation of the total numbers of
hours needed to prepare the information
collection including number of
respondents, frequency of response, and
hours of response: The number of
burden hours is 3,181. The number of
respondents is 29,942, the number of
responses is 1,871, the frequency of
response is on occasion, and the burden
hour per response is 2.50.
Status of the proposed information
collection: Extension of a currently
approved collection.
Authority: The Paperwork Reduction Act
of 1995, 44 U.S.C., Chapter 35, as amended.
Dated: March 27, 2013.
Laura M. Marin,
Acting General Assistant Secretary for
Housing—Acting General Deputy Federal
Housing Commissioner.
[FR Doc. 2013–07785 Filed 4–3–13; 8:45 am]
BILLING CODE 4210–67–P
DEPARTMENT OF HOUSING AND
URBAN DEVELOPMENT
[Docket No. FR–5687–N–17]
Notice of Proposed Information
Collection; Comment Request:
Application for Multifamily Project
Mortgage Insurance
Office of the Assistant
Secretary for Housing, HUD.
ACTION: Notice.
AGENCY:
The proposed information
collection requirement described below
will be submitted to the Office of
Management and Budget (OMB) for
review, as required by the Paperwork
Reduction Act. HUD is soliciting public
comments on the subject proposal.
SUMMARY:
PO 00000
Frm 00057
Fmt 4703
Sfmt 4703
DATES:
20351
Comments Due Date: June 3,
2013.
Interested persons are
invited to submit comments regarding
this proposal. Comments should refer to
the proposal by name and/or OMB
Control Number and should be sent to:
Reports Liaison Officer, Department of
Housing and Urban Development, 451
7th Street SW., Washington, DC 20410,
Room 9120 or the number for the
Federal Relay Service (1–800–877–
8339).
ADDRESSES:
Ted
Toon, Director, Office of Multifamily
Development, Department of Housing
and Urban Development, 451 7th Street
SW., Washington, DC 20410, telephone
(202) 708–8386 for copies of the
proposed forms and other available
information.
FOR FURTHER INFORMATION CONTACT:
Is
submitting the proposed information
collection to OMB for review, as
required by the Paperwork Reduction
Act of 1995 (44 U.S.C. Chapter 35, as
amended).
This Notice is soliciting comments
from members of the public and affected
agencies concerning the proposed
collection of information to: (1) Evaluate
whether the proposed collection 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; (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
the use of appropriate automated
collection techniques or other forms of
information technology, e.g., permitting
electronic submission of responses.
This Notice also lists the following
information:
Title of Proposal: Application for
Multifamily Project Mortgage Insurance.
OMB Control Number, if applicable:
2502–0029.
Description of the need for the
information and proposed use: HUD
reviews the information collection to
determine the acceptability of the
mortgagor, sponsor, and other key
principles for an application for
mortgage insurance. The Owner and
Architect represent that they are
familiar with HUD’s architectural
requirements and will comply with all
rules and regulations as prescribed by
HUD. These forms are available on
Department’s Web site. The forms are
pdf fillable and will be sent by
SUPPLEMENTARY INFORMATION:
E:\FR\FM\04APN1.SGM
04APN1
]]>Agencies
[Federal Register Volume 78, Number 65 (Thursday, April 4, 2013)]
[Notices]
[Pages 20349-20351]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-07838]
-----------------------------------------------------------------------
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 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, 2013, 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 U.S. Customs
and Border Protection personnel.
DATES: Effective Date: April 1, 2013.
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 2013-6, the IRS determined the rates of interest
for the calendar quarter beginning April 1, 2013, and ending on June
30, 2013. The interest rate paid to the Treasury for
[[Page 20350]]
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 July 1, 2013, and
ending September 30, 2013.
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 Under- Over- overpayments
date Ending date payments payments (Eff. 1-1-99)
(percent) (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 123110 4 4 3
010111 033111 3 3 2
040111 093011 4 4 3
100111 063013 3 3 2
------------------------------------------------------------------------
[[Page 20351]]
Dated: April 1, 2013.
Thomas S. Winkowski,
Deputy Commissioner of U.S. Customs and Border Protection, Performing
the duties of the Commissioner of CBP.
[FR Doc. 2013-07838 Filed 4-3-13; 8:45 am]
BILLING CODE 9111-14-P
