Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties, 1043-1044 [2018-00176]
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1043
Federal Register / Vol. 83, No. 6 / Tuesday, January 9, 2018 / Notices
council or by contacting Ms. Pamela
Foote (see contact information below).
The meeting can be accessed via
telephone. To obtain the conference
call-in number and access code, submit
written or brief oral comments, or
request special accommodations for
persons with disabilities, please register
at the SAMHSA’s Advisory Council
website at https://nac.samhsa.gov/
Registration/meetingsRegistration.aspx,
or contact Pamela Foote (see contact
information below).
Committee Name: Substance Abuse and
Mental Health Services Administration
Center for Mental Health Services National
Advisory Council.
Dates/Time/Type: Wednesday, February
14, 2018, 8:30 a.m. to 10:00 a.m. EDT:
CLOSED, Wednesday, February 14, 2018,
10:00 a.m. to 5:00 p.m. EDT: OPEN.
Place: SAMHSA, 5600 Fishers Lane, 5th
Floor, Conference Room 5N76, Rockville,
Maryland 20857.
Contact: Pamela Foote, Designated Federal
Official, SAMHSA CMHS National Advisory
Council, 5600 Fishers Lane, Room 14E53C,
Rockville, Maryland 20857, Telephone: (240)
276–1279, Fax: (301) 480–8491, Email:
pamela.foote@samhsa.hhs.gov.
Carlos Castillo,
Committee Management Officer, Substance
Abuse and Mental Health Services
Administration.
[FR Doc. 2018–00149 Filed 1–8–18; 8:45 am]
BILLING CODE 4162–20–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
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 January 1, 2018, 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: The rates announced in this
notice are applicable as of January 1,
2018.
SUMMARY:
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
by the Internal Revenue Service (IRS) on
behalf of the Secretary of the Treasury
sradovich on DSK3GMQ082PROD with NOTICES
Beginning date
070174
070175
020176
020178
020180
020182
010183
070183
010185
070185
010186
070186
010187
100187
010188
Ending date
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VerDate Sep<11>2014
15:58 Jan 08, 2018
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PO 00000
Frm 00031
Fmt 4703
Sfmt 4703
on a quarterly basis. The rates effective
for a quarter are determined during the
first-month period of the previous
quarter.
In Revenue Ruling 2017–25, the IRS
determined the rates of interest for the
calendar quarter beginning January 1,
2018, and ending on March 31, 2018.
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 used to calculate interest on
overdue accounts (underpayments) and
refunds (overpayments) of customs
duties are the same from the previous
quarter. These interest rates are subject
to change for the calendar quarter
beginning April 1, 2018, and ending
June 30, 2018.
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.
Under
payments
(percent)
063075
013176
013178
013180
013182
123182
063083
123184
063085
123185
063086
123186
093087
123187
033188
E:\FR\FM\09JAN1.SGM
Corporate
overpayments
(eff. 1–1–99)
(percent)
Over
payments
(percent)
6
9
7
6
12
20
16
11
13
11
10
9
9
10
11
09JAN1
6
9
7
6
12
20
16
11
13
11
10
9
8
9
10
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
1044
Federal Register / Vol. 83, No. 6 / Tuesday, January 9, 2018 / Notices
Beginning date
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
040116
Ending date
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.............................................................................................................
.............................................................................................................
Dated: January 4, 2018.
Sean M. Mildrew,
Acting Chief Financial Officer, Office of
Finance.
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
033116
033118
Common Performance Reporting,’’ to
the Office of Management and Budget
(OMB) for review and approval for use
in accordance with the Paperwork
Reduction Act (PRA) of 1995. Public
comments on the ICR are invited.
[FR Doc. 2018–00176 Filed 1–8–18; 8:45 am]
BILLING CODE 9111–14–P
The OMB will consider all
written comments that agency receives
on or before February 8, 2018.
DATES:
DEPARTMENT OF LABOR
Office of the Secretary
sradovich on DSK3GMQ082PROD with NOTICES
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Workforce
Innovation and Opportunity Act
Common Performance Reporting
Notice of availability; request
for comments.
ACTION:
The Department of Labor
(DOL) is submitting the Employment
and Training Administration (ETA)
sponsored information collection
request (ICR) revision titled, ‘‘Workforce
Innovation and Opportunity Act
SUMMARY:
VerDate Sep<11>2014
15:58 Jan 08, 2018
A copy of this ICR with
applicable supporting documentation;
including a description of the likely
respondents, proposed frequency of
response, and estimated total burden
may be obtained free of charge from the
RegInfo.gov website at https://
www.reginfo.gov/public/do/PRAView
ICR?ref_nbr=201709-1205-001 (this link
will only become active on the day
following publication of this notice) or
by contacting Michel Smyth by
telephone at 202–693–4129, TTY 202–
693–8064, (these are not toll-free
numbers) or sending an email to DOL_
PRA_PUBLIC@dol.gov.
ADDRESSES:
Jkt 244001
PO 00000
Frm 00032
Fmt 4703
Sfmt 4703
Under
payments
(percent)
Corporate
overpayments
(eff. 1–1–99)
(percent)
Over
payments
(percent)
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
4
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
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
Submit comments about this request
by mail to the Office of Information and
Regulatory Affairs, Attn: OMB Desk
Officer for DOL–ETA, Office of
Management and Budget, Room 10235,
725 17th Street NW, Washington, DC
20503; by Fax: 202–395–5806 (this is
not a toll-free number); or by email:
OIRA_submission@omb.eop.gov.
Commenters are encouraged, but not
required, to send a courtesy copy of any
comments by mail or courier to the U.S.
Department of Labor-OASAM, Office of
the Chief Information Officer, Attn:
Departmental Information Compliance
Management Program, Room N1301,
200 Constitution Avenue NW,
Washington, DC 20210; or by email:
DOL_PRA_PUBLIC@dol.gov.
FOR FURTHER INFORMATION CONTACT:
Michel Smyth by telephone at 202–693–
4129, TTY 202–693–8064, (these are not
toll-free numbers) or sending an email
to DOL_PRA_PUBLIC@dol.gov.
SUPPLEMENTARY INFORMATION: This ICR
seeks approval under the PRA for
E:\FR\FM\09JAN1.SGM
09JAN1
]]>Agencies
[Federal Register Volume 83, Number 6 (Tuesday, January 9, 2018)]
[Notices]
[Pages 1043-1044]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-00176]
=======================================================================
-----------------------------------------------------------------------
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 January 1, 2018, 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: The rates announced in this notice are applicable as of January
1, 2018.
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 2017-25, the IRS determined the rates of interest
for the calendar quarter beginning January 1, 2018, and ending on March
31, 2018. 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 used to
calculate interest on overdue accounts (underpayments) and refunds
(overpayments) of customs duties are the same from the previous
quarter. These interest rates are subject to change for the calendar
quarter beginning April 1, 2018, and ending June 30, 2018.
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
Under payments Over payments 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 ..............
[[Page 1044]]
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.......................................... 033116 3 3 2
040116.......................................... 033118 4 4 3
----------------------------------------------------------------------------------------------------------------
Dated: January 4, 2018.
Sean M. Mildrew,
Acting Chief Financial Officer, Office of Finance.
[FR Doc. 2018-00176 Filed 1-8-18; 8:45 am]
BILLING CODE 9111-14-P
