Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties, 1657-1658 [2015-00300]
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1657
Federal Register / Vol. 80, No. 8 / Tuesday, January 13, 2015 / Notices
cbp.labhq@dhs.gov. Please reference the
Web site listed below for a complete
listing of CBP approved gaugers and
accredited laboratories.https://www.cbp.
gov/about/labs-scientific/commercialgaugers-and-laboratories
Dated: January 5, 2015.
Ira S. Reese,
Executive Director, Laboratories and
Scientific Services Directorate.
[FR Doc. 2015–00358 Filed 1–12–15; 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.
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 January
1, 2015, the interest rates for
SUMMARY:
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 U.S. Customs and Border Protection
personnel.
DATES: Effective Date: January 1, 2015.
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:
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
asabaliauskas on DSK5VPTVN1PROD 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
Ending date
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VerDate Sep<11>2014
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Fmt 4703
Sfmt 4703
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 2014–29, the IRS
determined the rates of interest for the
calendar quarter beginning January 1,
2015, and ending on March 31, 2015.
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 April 1, 2015, and
ending June 30, 2015.
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.
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
E:\FR\FM\13JAN1.SGM
Corporate
overpayments
(Eff. 1–1–99)
(percent)
Overpayments
(percent)
6
9
7
6
12
20
16
11
13
11
10
9
9
10
11
10
11
12
11
10
9
8
7
8
9
10
9
8
9
13JAN1
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
........................
........................
........................
........................
........................
........................
........................
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1658
Federal Register / Vol. 80, No. 8 / Tuesday, January 13, 2015 / Notices
Beginning date
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: January 7, 2015.
R. Gil Kerlikowske,
Commissioner.
BILLING CODE 9111–14–P
DEPARTMENT OF HOUSING AND
URBAN DEVELOPMENT
[Docket No. FR–5849–N–01]
Notice of a Federal Advisory
Committee Meeting: Manufactured
Housing Consensus Committee
General Subcommittee Teleconference
Office of the Assistant
Secretary for Housing—Federal Housing
Commissioner, Department of Housing
and Urban Development (HUD).
ACTION: Notice of a Federal Advisory
Committee Meeting: Manufactured
Housing Consensus Committee (MHCC).
AGENCY:
This notice sets forth the
schedule and proposed agenda for a
teleconference meeting of the MHCC,
General Subcommittee. The
teleconference meeting is open to the
public. The agenda provides an
opportunity for citizens to comment on
the business before the MHCC.
DATES: The teleconference meeting will
be held on February 11, 2015, 1:00 p.m.
to 4:00 p.m. Eastern Standard Time
(EST). The teleconference numbers are:
U.S. toll-free: 1–877–336–1829, and
Access Code: 8764141.
FOR FURTHER INFORMATION CONTACT:
Pamela Beck Danner, Administrator and
SUMMARY:
VerDate Sep<11>2014
17:10 Jan 12, 2015
Jkt 235001
Notice of
this meeting is provided in accordance
with the Federal Advisory Committee
Act, 5. U.S.C. App. 10(a)(2) through
implementing regulations at 41 CFR
102–3.150. The MHCC was established
by the National Manufactured Housing
Construction and Safety Standards Act
of 1974, (42 U.S.C. 5401 et. seq.) as
amended by the Manufactured Housing
Improvement Act of 2000 (Pub. L. 106–
569). According to 42 U.S.C. 5403, as
amended, the purposes of the MHCC are
to:
• Provide periodic recommendations
to the Secretary to adopt, revise, and
interpret the Federal manufactured
housing construction and safety
standards;
• Provide periodic recommendations
to the Secretary to adopt, revise, and
interpret the procedural and
enforcement regulations, including
regulations specifying the permissible
scope and conduct of monitoring; and
• Be organized and carry out its
business in a manner that guarantees a
fair opportunity for the expression and
SUPPLEMENTARY INFORMATION:
PO 00000
Frm 00039
Fmt 4703
Sfmt 4703
Underpayments
(percent)
123198
033199
033100
033101
063001
123101
123102
093003
033104
063004
093004
033105
093005
063006
123107
033108
063008
093008
123108
033109
123110
033111
093011
033115
Designated Federal Official (DFO),
Office of Manufactured Housing
Programs, Department of Housing and
Urban Development, 451 Seventh Street
SW., Room 9166, Washington, DC
20410, telephone 202–708–6423 (this is
not a toll-free number). Persons who
have difficulty hearing or speaking may
access this number via TTY by calling
the toll-free Federal Information Relay
Service at 800–877–8339.
[FR Doc. 2015–00300 Filed 1–12–15; 8:45 am]
asabaliauskas on DSK5VPTVN1PROD with NOTICES
Ending date
Corporate
overpayments
(Eff. 1–1–99)
(percent)
Overpayments
(percent)
8
7
8
9
8
7
6
5
4
5
4
5
6
7
8
7
6
5
6
5
4
3
4
3
7
7
8
9
8
7
6
5
4
5
4
5
6
7
8
7
6
5
6
5
4
3
4
3
........................
6
7
8
7
6
5
4
3
4
3
4
5
6
7
6
5
4
5
4
3
2
3
2
consideration of various positions and
for public participation.
The MHCC is deemed an advisory
committee not composed of Federal
employees.
Public Comment: Citizens wishing to
make oral comments on the business of
the MHCC are encouraged to register by
or before February 6, 2015 using the
following email address: mhcc@
homeinnovation.com; or mail to Home
Innovation, 400 Prince Georges Blvd.,
Upper Marlboro, MD 20774; Attention:
Kevin Kauffman. Written comments are
encouraged. The MHCC strives to
accommodate citizen comments to the
extent possible within the time
constraints of the meeting agenda.
Advance registration is strongly
encouraged. The MHCC will also
provide an opportunity for public
comment on specific matters before the
General Subcommittee.
Tentative Agenda:
February 11, 2015, from 1:00 p.m. to
4:00 p.m. Eastern Standard Time (EST)
I. Call to Order and Roll Call
II. Opening Remarks: Subcommittee
Chair and DFO
III. Address Multifamily Aspect of
Manufactured Housing:
• Creating and defining the term
• Create the justification statement
that states why it is permitted
• Determine where is should go in the
Code
• Create a list of issues
• Assign subcommittee members
tasks for next subcommittee
E:\FR\FM\13JAN1.SGM
13JAN1
]]>Agencies
[Federal Register Volume 80, Number 8 (Tuesday, January 13, 2015)]
[Notices]
[Pages 1657-1658]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2015-00300]
-----------------------------------------------------------------------
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 January 1, 2015, 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: January 1, 2015.
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:
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 2014-29, the IRS determined the rates of interest
for the calendar quarter beginning January 1, 2015, and ending on March
31, 2015. 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 April 1, 2015, and ending June 30,
2015.
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
Under- Over- payments overpayments
Beginning date Ending date payments (percent) (Eff. 1-1-99)
(percent) (percent)
----------------------------------------------------------------------------------------------------------------
070174.......................................... 063075 6 6 ..............
070175.......................................... 013176 9 9 ..............
020176.......................................... 013178 7 7 ..............
020178.......................................... 013180 6 6 ..............
020180.......................................... 013182 12 12 ..............
020182.......................................... 123182 20 20 ..............
010183.......................................... 063083 16 16 ..............
070183.......................................... 123184 11 11 ..............
010185.......................................... 063085 13 13 ..............
070185.......................................... 123185 11 11 ..............
010186.......................................... 063086 10 10 ..............
070186.......................................... 123186 9 9 ..............
010187.......................................... 093087 9 8 ..............
100187.......................................... 123187 10 9 ..............
010188.......................................... 033188 11 10 ..............
040188.......................................... 093088 10 9 ..............
100188.......................................... 033189 11 10 ..............
040189.......................................... 093089 12 11 ..............
100189.......................................... 033191 11 10 ..............
040191.......................................... 123191 10 9 ..............
010192.......................................... 033192 9 8 ..............
040192.......................................... 093092 8 7 ..............
100192.......................................... 063094 7 6 ..............
070194.......................................... 093094 8 7 ..............
100194.......................................... 033195 9 8 ..............
040195.......................................... 063095 10 9 ..............
070195.......................................... 033196 9 8 ..............
040196.......................................... 063096 8 7 ..............
070196.......................................... 033198 9 8 ..............
[[Page 1658]]
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.......................................... 033115 3 3 2
----------------------------------------------------------------------------------------------------------------
Dated: January 7, 2015.
R. Gil Kerlikowske,
Commissioner.
[FR Doc. 2015-00300 Filed 1-12-15; 8:45 am]
BILLING CODE 9111-14-P
