Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties, 22521-22523 [2014-09163]

Download as PDF Federal Register / Vol. 79, No. 77 / Tuesday, April 22, 2014 / Notices class of bonded warehouse permit desired. Alterations to or relocation of a bonded warehouse within the same CBP port may be made by applying to the CBP port director of the port in which the facility is located. The authority to establish and maintain a bonded warehouse is set forth in 19 U.S.C. 1555, and provided for by 19 CFR 19.2, 19 CFR 19.3, 19 CFR 19.6, 19 CFR 19.14, and 19 CFR 19.36. Current Actions: This submission is being made to extend the expiration date of this information collection with no change to the burden hours or to the information collected. Type of Review: Extension (without change). Affected Public: Businesses. Estimated Number of Respondents: 198. Estimated Number of Responses per Respondent: 46.7. Estimated Total Annual Responses: 9,254. Estimated Time per Response: 32 minutes. Estimated Total Annual Burden Hours: 4,932. Dated: April 17, 2014. Tracey Denning, Agency Clearance Officer, U.S. Customs and Border Protection. [FR Doc. 2014–09166 Filed 4–21–14; 8:45 am] BILLING CODE 9111–14–P DEPARTMENT OF HOMELAND SECURITY U.S. Customs and Border Protection [1651–0106] Agency Information Collection Activities: Application to Pay Off or Discharge an Alien Crewman U.S. Customs and Border Protection, Department of Homeland Security. ACTION: 60-Day Notice and request for comments; extension of an existing collection of information. AGENCY: U.S. Customs and Border Protection (CBP) of the Department of Homeland Security will be submitting the following information collection request to the Office of Management and Budget (OMB) for review and approval in accordance with the Paperwork Reduction Act: Application to Pay Off or Discharge an Alien Crewman. CBP is proposing that this information collection be extended with no change to the burden hours or to the information collected. This document is published to obtain comments from the public and affected agencies. tkelley on DSK3SPTVN1PROD with NOTICES SUMMARY: VerDate Mar<15>2010 16:26 Apr 21, 2014 Jkt 232001 Written comments should be received on or before June 23, 2014 to be assured of consideration. ADDRESSES: Direct all written comments to U.S. Customs and Border Protection, Attn: Tracey Denning, Regulations and Rulings, Office of International Trade, 90 K Street NE., 10th Floor, Washington, DC 20229–1177. FOR FURTHER INFORMATION CONTACT: Requests for additional information should be directed to Tracey Denning, U.S. Customs and Border Protection, Regulations and Rulings, Office of International Trade, 90 K Street NE., 10th Floor, Washington, DC 20229– 1177, at 202–325–0265. SUPPLEMENTARY INFORMATION: CBP invites the general public and other Federal agencies to comment on proposed and/or continuing information collections pursuant to the Paperwork Reduction Act of 1995 (Pub. L. 104–13; 44 U.S.C. 3507). The comments should address: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility; (b) the accuracy of the agency’s estimates of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden including the use of automated collection techniques or the use of other forms of information technology; and (e) the annual costs burden to respondents or record keepers from the collection of information (a total capital/startup costs and operations and maintenance costs). The comments that are submitted will be summarized and included in the CBP request for OMB approval. All comments will become a matter of public record. In this document, CBP is soliciting comments concerning the following information collection: Title: Application to Pay Off or Discharge an Alien Crewman. OMB Number: 1651–0106. Form Number: I–408. Abstract: CBP Form I–408, Application to Pay Off or Discharge an Alien Crewman, is used as an application by the owner, agent, consignee, charterer, master, or commanding officer of any vessel or aircraft arriving in the United States to obtain permission from the Secretary of the Department of Homeland Security to pay off or discharge an alien crewman. This form is submitted to the CBP officer having jurisdiction over the area in which the vessel or aircraft is located at the time of application. CBP Form I– 408 is authorized by Section 256 of the DATES: PO 00000 Frm 00053 Fmt 4703 Sfmt 4703 22521 Immigration and Nationality Act (8 U.S.C. 1286) and provided for 8 CFR 252.1(h). This form is accessible at: https://www.cbp.gov/sites/default/files/ documents/CBP%20Form%20I-408.pdf. Current Actions: CBP proposes to extend the expiration date of this information collection with no change to the burden hours or to the information collected. Type of Review: Extension (without change). Affected Public: Businesses. Estimated Number of Respondents: 85,000. Estimated Time per Respondent: 25 minutes. Estimated Total Annual Burden Hours: 35,360. Dated: April 17, 2014. Tracey Denning, Agency Clearance Officer, U.S. Customs and Border Protection. [FR Doc. 2014–09164 Filed 4–21–14; 8:45 am] BILLING CODE 9111–14–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 U.S. Customs and Border Protection, Department of Homeland Security. AGENCY: ACTION: 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 April 1, 2014, 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. SUMMARY: DATES: Effective Date: April 1, 2014. FOR FURTHER INFORMATION CONTACT: Michael P. Dean, Revenue Division, Collection and Refunds Branch, 6650 Telecom Drive, Suite #100, Indianapolis, Indiana 46278; telephone (317) 614–4882. SUPPLEMENTARY INFORMATION: E:\FR\FM\22APN1.SGM 22APN1 22522 Federal Register / Vol. 79, No. 77 / Tuesday, April 22, 2014 / Notices 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 2014–11, the IRS determined the rates of interest for the calendar quarter beginning April 1, 2014, and ending on June 30, 2014. 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 Ending date tkelley on DSK3SPTVN1PROD 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 ............................................................................................. ............................................................................................. ............................................................................................. ............................................................................................. ............................................................................................. ............................................................................................. ............................................................................................. ............................................................................................. ............................................................................................. ............................................................................................. ............................................................................................. ............................................................................................. ............................................................................................. ............................................................................................. ............................................................................................. 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............................................................................................. ............................................................................................. ............................................................................................. ............................................................................................. ............................................................................................. VerDate Mar<15>2010 16:26 Apr 21, 2014 Jkt 232001 PO 00000 Frm 00054 Fmt 4703 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 123110 Sfmt 4703 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, 2014, and ending September 30, 2014. 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. 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 E:\FR\FM\22APN1.SGM 22APN1 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 Corporate overpayments (Eff. 1–1–99) (percent) 6 7 8 7 6 5 4 3 4 3 4 5 6 7 6 5 4 5 4 3 22523 Federal Register / Vol. 79, No. 77 / Tuesday, April 22, 2014 / Notices Ending date Beginning date 010111 ............................................................................................. 040111 ............................................................................................. 100111 ............................................................................................. Dated: April 17, 2014. R. Gil Kerlikowske, Commissioner. [FR Doc. 2014–09163 Filed 4–21–14; 8:45 am] BILLING CODE 9111–14–P DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT [Docket No. FR–5700–FA–03] Announcement of Funding Awards; Fair Housing Initiatives Program Fiscal Year 2013 Office of the Assistant Secretary for Fair Housing and Equal Opportunity, HUD. ACTION: Announcement of Funding Awards. AGENCY: In accordance with section 102(a)(4)(C) of the Department of Housing and Urban Development Reform Act of 1989, this announcement notifies the public of funding decisions made by the Department under the Notice of Funding Availability (NOFA) for the Fair Housing Initiatives Program (FHIP) for Fiscal Year (FY) 2013. This announcement contains the names and addresses of those award recipients selected for funding based on the rating and ranking of all applications and the amount of the awards. FOR FURTHER INFORMATION CONTACT: Myron Newry, Director, FHIP Division, Office of Programs, Office of Fair Housing and Equal Opportunity, Department of Housing and Urban Development, 451 Seventh Street SW., Room 5230,Washington, DC 20410, telephone number (202) 402–7095 (this is not a toll-free number). Persons with SUMMARY: Underpayments (percent) 033111 093011 063014 hearing or speech impairments may access this number through TTY by calling the toll-free Federal Relay Service at 800–877–8339. SUPPLEMENTARY INFORMATION: Title VIII of the Civil Rights Act of 1968, as amended, 42 U.S.C. 3601–19 (the Fair Housing Act) provides the Secretary of Housing and Urban Development with responsibility to accept and investigate complaints alleging discrimination based on race, color, religion, sex, handicap, familial status or national origin in the sale, rental, or financing of most housing. In addition, the Fair Housing Act directs the Secretary to coordinate with State and local agencies administering fair housing laws and to cooperate with and render technical assistance to public or private entities carrying out programs to prevent and eliminate discriminatory housing practices. Section 561 of the Housing and Community Development Act of 1987, 42 U.S.C. 3616, established FHIP to strengthen the Department’s enforcement of the Fair Housing Act and to further fair housing. This program assists projects and activities designed to enhance compliance with the Fair Housing Act and substantially equivalent state and local fair housing laws. Implementing regulations are found at 24 CFR Part 125. For FY 2013, the Department published two Fair Housing Initiatives Program (FHIP) NOFAs. On March 13, 2013, the Department published its first FY 2013 NOFA, which included a June 4, 2013 technical correction. The technical correction announced the availability of approximately $37,276,995 out of the Department’s FY Corporate overpayments (Eff. 1–1–99) (percent) Overpayments (percent) 3 4 3 3 4 3 2 3 2 2013 appropriation, to be utilized for FHIP projects and activities. In addition, on March 20, 2013 the Department published a second FHIP NOFA, the Continuing Development Component (CDC) NOFA announcing the availability of approximately $1,200,000 in funding for CDC FHIP projects and activities. Funding availability for discretionary grants for the FHIP NOFA and CDC NOFA included: the Private Enforcement Initiative (PEI) ($24,765,000), the Education and Outreach Initiative (EOI) ($3,771,575), and the Fair Housing Organizations Initiative (FHOI) ($9,940,420). The total available FHOI funding amount also includes the available CDC NOFA funding. This Notice thereby announces grant awards for the FY 2013 FHIP and CDC NOFAs of approximately $38,476,995. For the FY 2013, the Department reviewed, evaluated and scored the applications received based on the criteria in the FY 2013 NOFAs. As a result, HUD has funded the applications announced in Appendix A, and in accordance with section 102(a)(4)(C) of the Department of Housing and Urban Development Reform Act of 1989 (103 Stat. 1987, 42 U.S.C. 3545). The Department is hereby publishing details concerning the recipients of funding awards in Appendix A of this document. The Catalog of Federal Domestic Assistance Number for currently funded Initiatives under the Fair Housing Initiatives Program is 14.408. Dated: April 10, 2014. Bryan Greene, Acting Assistant Secretary for Fair Housing and Equal Opportunity. APPENDIX A FY2013 FAIR HOUSING INITIATIVES PROGRAM AWARDS Applicant name Contact Region Award Amt. tkelley on DSK3SPTVN1PROD with NOTICES Education and Outreach/Affirmatively Furthering Fair Housing Component Fair Housing Contact Service, Inc., 441 Wolf Lodges Parkway, Suite 200, Akron, OH 44311. HOPE Fair Housing Center, 245 W. Roosevelt Road, Bldg. 15, Suite 107, West Chicago, IL 60185. Fair Housing of Marin, 615 B Street, San Rafael, CA 94901. Fair Housing Council of Oregon, 506 SW. 6th Avenue, Suite 1111, Portland, OR 97204. VerDate Mar<15>2010 16:26 Apr 21, 2014 Jkt 232001 PO 00000 Tamala Skipper, 330–376–6191 ................... 5 118,739.00 Shirley Stacy, 630–690–6500 ....................... 5 124,991.00 Caroline Peattie, 415–457–5025 .................. 9 124,999.00 Pegge McGuire, 503–223–8197 ................... 10 125,000.00 Frm 00055 Fmt 4703 Sfmt 4703 E:\FR\FM\22APN1.SGM 22APN1

Agencies

[Federal Register Volume 79, Number 77 (Tuesday, April 22, 2014)]
[Notices]
[Pages 22521-22523]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-09163]


-----------------------------------------------------------------------

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, 2014, 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, 2014.

FOR FURTHER INFORMATION CONTACT: Michael P. Dean, Revenue Division, 
Collection and Refunds Branch, 6650 Telecom Drive, Suite 100, 
Indianapolis, Indiana 46278; telephone (317) 614-4882.

SUPPLEMENTARY INFORMATION:

[[Page 22522]]

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 2014-11, the IRS determined the rates of interest 
for the calendar quarter beginning April 1, 2014, and ending on June 
30, 2014. 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 July 1, 2014, and ending September 
30, 2014.
    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
                                                              Underpayments     Overpayments      overpayments
             Beginning date                  Ending 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..................................            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

[[Page 22523]]

 
010111..................................            033111                 3                 3                 2
040111..................................            093011                 4                 4                 3
100111..................................            063014                 3                 3                 2
----------------------------------------------------------------------------------------------------------------


    Dated: April 17, 2014.
R. Gil Kerlikowske,
Commissioner.
[FR Doc. 2014-09163 Filed 4-21-14; 8:45 am]
BILLING CODE 9111-14-P
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