Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties, 32191-32192 [2017-14551]
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32191
Federal Register / Vol. 82, No. 132 / Wednesday, July 12, 2017 / Notices
addition, we seek comments on whether
this guidance aligns with activities that
may already be taking place by industry.
The Coast Guard will carefully consider
all comments submitted during the
comment period before promulgating
any final guidance. This notice is issued
under authority of 5 U.S.C. 522(a).
R.D. Manning,
Captain, U.S. Coast Guard, Chief, Office of
Port and Facility Compliance.
[FR Doc. 2017–14616 Filed 7–11–17; 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
U.S. Customs and Border
Protection, Department of Homeland
Security.
ACTION: General notice.
AGENCY:
This notice advises the public
that the quarterly Internal Revenue
Service interest rates used to calculate
interest on overdue accounts
(underpayments) and refunds
(overpayments) of customs duties will
remain the same from the previous
SUMMARY:
quarter. For the calendar quarter
beginning July 1, 2017, 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 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: July 1, 2017.
FOR FURTHER INFORMATION CONTACT:
Shandy Plicka, Revenue Division,
Collection and Refunds Branch, 6650
Telecom Drive, Suite #100,
Indianapolis, Indiana 46278; telephone
(317) 298–1717.
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
provides different interest rates
applicable to overpayments: One for
corporations and one for noncorporations.
The interest rates are based on the
Federal short-term rate and determined
Ending
date
asabaliauskas on DSKBBXCHB2PROD 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
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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 2017–13, the IRS
determined the rates of interest for the
calendar quarter beginning July 1, 2017,
and ending on September 30, 2017. 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 both corporations and
non-corporations. 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 October 1,
2017, and ending December 31, 2017.
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 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
123198
E:\FR\FM\12JYN1.SGM
Corporate
over-payments
(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
8
12JYN1
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
32192
Federal Register / Vol. 82, No. 132 / Wednesday, July 12, 2017 / Notices
Ending
date
Beginning date
010199
040199
040100
040101
070101
010102
010103
100103
040104
070104
100104
040105
100105
070106
010108
040108
070108
100108
010109
040109
010111
040111
100111
040116
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Dated: July 3, 2017.
Sean M. Mildrew,
Acting Chief Financial Officer, Office of
Finance.
HUD is seeking approval from
the Office of Management and Budget
(OMB) for the information collection
described below. In accordance with the
Paperwork Reduction Act, HUD is
requesting comment from all interested
parties on the proposed collection of
information. The purpose of this notice
is to allow for 60 days of public
comment.
Comments Due Date: September
11, 2017.
ADDRESSES: Interested persons are
invited to submit comments regarding
this proposal. Comments should refer to
the proposal by name and/or OMB
A. Overview of Information Collection
Title of Information Collection:
Multifamily Housing Mortgage and
housing Assistance Restructuring
Program (Mark to Market).
OMB Approval Number: 2502–0533.
BILLING CODE 9111–14–P
DEPARTMENT OF HOUSING AND
URBAN DEVELOPMENT
[Docket No. FR–6001–N–19]
60-Day Notice of Proposed Information
Collection: Multifamily Housing
Mortgage and Housing Assistance
Restructuring Program (Mark to
Market)
Office of the Assistant
Secretary for Housing—Federal Housing
Commissioner, HUD.
ACTION: Notice.
AGENCY:
SUMMARY:
asabaliauskas on DSKBBXCHB2PROD with NOTICES
033199
033100
033101
063001
123101
123102
093003
033104
063004
093004
033105
093005
063006
123107
033108
063008
093008
123108
033109
123110
033111
093011
033116
093017
Control Number and should be sent to:
Colette Pollard, Reports Management
Officer, QDAM, Department of Housing
and Urban Development, 451 7th Street
SW., Room 4176, Washington, DC
20410–5000; telephone 202–402–3400
(this is not a toll-free number) or email
at Colette.Pollard@hud.gov for a copy of
the proposed forms or other available
information. Persons with hearing or
speech impairments may access this
number through TTY by calling the tollfree Federal Relay Service at (800)
8778339.
FOR FURTHER INFORMATION CONTACT:
Claude Dickson, Bonds and Appeals
Manager, OAHP, Department of Housing
and Urban Development, 451 7th Street
SW., Washington, DC 20410; email
Claude.C.Dickson@hud.gov or telephone
202–402–8372. This is not a toll-free
number. Persons with hearing or speech
impairments may access this number
through TTY by calling the toll-free
Federal Relay Service at (800) 877–8339.
Copies of available documents
submitted to OMB may be obtained
from Mr. Dickson.
SUPPLEMENTARY INFORMATION: This
notice informs the public that HUD is
seeking approval from OMB for the
information collection described in
Section A.
[FR Doc. 2017–14551 Filed 7–11–17; 8:45 am]
DATES:
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Underpayments
(percent)
Corporate
over-payments
(Eff. 1–1–99)
(percent)
Overpayments
(percent)
7
8
9
8
7
6
5
4
5
4
5
6
7
8
7
6
5
6
5
4
3
4
3
4
7
8
9
8
7
6
5
4
5
4
5
6
7
8
7
6
5
6
5
4
3
4
3
4
6
7
8
7
6
5
4
3
4
3
4
5
6
7
6
5
4
5
4
3
2
3
2
3
Type of Request: Extension of
currently approved collection.
Form Numbers: HUD–9624, HUD–
9625, OPG 2.1, OPG 2.2, OPG 2.7, OPG
2.9, OPG 2.15, OPG 2.16, OPG 2.17,
OPG 3.1, OPG 3.2, OPG 3.3, OPG 3.4,
OPG 3.5, OPG 3.7, OPG 3.8, OPG 4.1,
OPG 4.2, OPG 4.3, OPG 4.4, OPG 4.5,
OPG 4.6, OPG 4.7, OPG 4.8, OPG 4.10,
OPG 4.11, OPG 4.12, OPG 5.1, OPG 5.4,
OPG 5.5, OPG 6.2, OPG 6.5, OPG 6.8,
OPG 6.9, OPG 7.1, OPG 7.2, OPG 7.3,
OPG 7.3TPA, OPG 7.5, OPG 7.6, OPG
7.7, OPG 7.8, OPG 7.9, OPG 7.11, OPG
7.12, OPG 7.13, OPG 7.14, OPG 7.16,
OPG 7.21, OPG 7.22, OPG 7.23, OPG
7.24, OPG 7.25, OPG 8.1, OPG 9.10,
OPG 9.11, OPG 10.2, OPG 10.4a, OPG
10.4b, OPG 10.6a, OPG 10.8, OPG
Appendix M, Attachment 1, OPG
Appendix M Attachment 2, OPG 11.1.
Description of the need for the
information and proposed use: The
Mark to Market Program is authorized
under the Multifamily Assisted Housing
Reform and Affordability Act of 1997 as
extended by the Market to Market
Extension Act of 2001. The information
collection is required and will be used
to determine the eligibility of FHAinsured multifamily properties for
participation in the Mark to Market
program and the terms on which such
participation should occur as well as to
process eligible properties from
acceptance into the program through
closing of the mortgage restructure in
accordance with program guidelines.
The result of participation in the
program is the refinancing and
E:\FR\FM\12JYN1.SGM
12JYN1
]]>Agencies
[Federal Register Volume 82, Number 132 (Wednesday, July 12, 2017)]
[Notices]
[Pages 32191-32192]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-14551]
-----------------------------------------------------------------------
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 that the quarterly Internal
Revenue Service interest rates used to calculate interest on overdue
accounts (underpayments) and refunds (overpayments) of customs duties
will remain the same from the previous quarter. For the calendar
quarter beginning July 1, 2017, 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 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: July 1, 2017.
FOR FURTHER INFORMATION CONTACT: Shandy Plicka, Revenue Division,
Collection and Refunds Branch, 6650 Telecom Drive, Suite #100,
Indianapolis, Indiana 46278; telephone (317) 298-1717.
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 provides 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 2017-13, the IRS determined the rates of interest
for the calendar quarter beginning July 1, 2017, and ending on
September 30, 2017. 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 both
corporations and non-corporations. 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 October
1, 2017, and ending December 31, 2017.
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 July of 1974 to date, to calculate
interest on overdue accounts and refunds of customs duties, is
published in summary format.
----------------------------------------------------------------------------------------------------------------
Corporate over-
Under- Over- payments payments (Eff.
Beginning date Ending date payments (percent) 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
[[Page 32192]]
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.......................................... 033116 3 3 2
040116.......................................... 093017 4 4 3
----------------------------------------------------------------------------------------------------------------
Dated: July 3, 2017.
Sean M. Mildrew,
Acting Chief Financial Officer, Office of Finance.
[FR Doc. 2017-14551 Filed 7-11-17; 8:45 am]
BILLING CODE 9111-14-P
