Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties, 12631-12633 [2019-06292]
Download as PDF
<![CDATA[
Federal Register / Vol. 84, No. 63 / Tuesday, April 2, 2019 / Notices
provided. For more about privacy and
the docket, you may review a Privacy
Act notice regarding the Federal Docket
Management System in the March 24,
2005, issue of the Federal Register (70
FR 15086).
Information Collection Request
Title: Display of Fire Control Plans for
Vessels.
OMB Control Number: 1625–0033.
Summary: This information collection
is for the posting or display of specific
plans on certain categories of
commercial vessels. The availability of
these plans aid firefighters and damage
control efforts in response to
emergencies.
Need: Under 46 U.S.C. 3305 and 3306,
the Coast Guard is responsible for
ensuring the safety of inspected vessels
and has promulgated regulations in 46
CFR parts 35, 78, 97, 109, 131, 169, and
196 to ensure that safety standards are
met.
Forms: None.
Respondents: Owners and operators
of vessels.
Frequency: On occasion.
Hour Burden Estimate: The estimated
burden has decreased from 576 hours to
472 hours a year due to a decrease in the
estimated number of respondents.
Authority: The Paperwork Reduction Act
of 1995; 44 U.S.C. Chapter 35, as amended.
Dated: March 21, 2019.
James D. Roppel,
Chief, U.S. Coast Guard, Office of Information
Management.
[FR Doc. 2019–06324 Filed 4–1–19; 8:45 am]
BILLING CODE 9110–04–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
[Docket No. USCG–2006–23846–0042]
Consolidated Cruise Ship Security
Regulations
Coast Guard, DHS.
Notice of availability.
AGENCY:
ACTION:
The Coast Guard announces
the availability of an updated Prohibited
Items List (PIL) for Cruise Vessels. On
March 19, 2018, the Coast Guard
published the Consolidated Cruise Ship
Security Regulations Final Rule (FR)
and issued a PIL of dangerous
substances and devices. The Coast
Guard referenced ammunition in the
Notice of Proposed Rulemaking (NPRM)
published on December 10, 2014, and
the Final Rule, but inadvertently
omitted ammunition from the separate
amozie on DSK9F9SC42PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
18:45 Apr 01, 2019
Jkt 247001
PIL document that was included in the
docket. The updated PIL is posted on
the U.S. Coast Guard Homeport website.
FOR FURTHER INFORMATION CONTACT: For
information about this document call or
email the Cargo and Facilities Division
(CG–FAC–2), 202–372–1092, cgfac@
uscg.mil.
SUPPLEMENTARY INFORMATION: In
connection with the Consolidated
Cruise Ship Security Regulations Final
Rule (83 FR 12086), the Coast Guard
developed a PIL that was similar, but
not identical to, one that is used by the
Transportation Security Administration
(TSA) at airports, which defines certain
items that cannot not be brought on
board a cruise ship by passengers on
their persons or in checked luggage. In
the NPRM (79 FR 73255), the Coast
Guard explained that prohibiting the
items listed on the PIL was not intended
to be a new requirement, but rather an
interpretation of the existing
requirement, which is located in 33 CFR
104.295(a) and 105.290(a), that cruise
ship and cruise ship terminal operators
‘‘[s]creen all persons, baggage, and
personal effects for dangerous
substances and devices.’’ Considering
that the definition of ‘‘dangerous
substances and devices’’ in 33 CFR
101.105 means ‘‘any material,
substance, or item that reasonably has
the potential to cause a transportation
security incident [TSI]’’, the Coast
Guard published the PIL as an
interpretive document indicating which
items the Coast Guard believes are
‘‘dangerous substances and devices’’ at
all times, while other items may or may
not be considered such at the Facility
Security Officer’s discretion. The Coast
Guard notes that cruise ship operators
are free to prohibit additional items on
their vessels if they believe they are
dangerous, or for any other reason, and
also notes that most cruise lines already
advertise lists of prohibited items that
are extremely similar to, if not more
extensive than, the published PIL.
The presence of ammunition in
secured areas of cruise ship terminals
and unsecured areas on cruise vessels
represents a significant threat to cruise
ship passengers and the maritime
transportation personnel who service
them. The Coast Guard decided to
published an updated list, including
ammunition, due to an increase in the
number of reports of bulk quantities of
ammunition (>100 rounds) detected by
screeners at cruise terminals as well as
reports of ammunition successfully
eluding security countermeasures and
being identified aboard cruise vessels.
The publication of an updated PIL
details those items that are prohibited
PO 00000
Frm 00057
Fmt 4703
Sfmt 4703
12631
from secured areas in cruise terminals
and unsecured areas on cruise vessels
and ensures a safer environment by
prohibiting dangerous items across the
entire industry.
This notice is issued under authority
of 5 U.S.C. 552(a).
Dated: March 27, 2019.
Jennifer F. Williams,
Captain, U.S. Coast Guard, Director of
Inspections and Compliance.
[FR Doc. 2019–06310 Filed 4–1–19; 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 as the previous quarter.
For the calendar quarter beginning April
1, 2019, the interest rates for
overpayments will be 5 percent for
corporations and 6 percent for noncorporations, and the interest rate for
underpayments will be 6 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 April 1, 2019.
FOR FURTHER INFORMATION CONTACT:
Bruce Ingalls, Revenue Division,
Collection Refunds & Analysis Branch,
6650 Telecom Drive, Suite #100,
Indianapolis, Indiana 46278; telephone
(317) 298–1107.
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
provides different interest rates
E:\FR\FM\02APN1.SGM
02APN1
12632
Federal Register / Vol. 84, No. 63 / Tuesday, April 2, 2019 / Notices
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
on a quarterly basis. The rates effective
for a quarter are determined during the
first-month period of the previous
quarter.
In Revenue Ruling 2019–05, the IRS
determined the rates of interest for the
calendar quarter beginning April 1,
2019, and ending on June 30, 2019. The
interest rate paid to the Treasury for
underpayments will be the Federal
short-term rate (3%) plus three
percentage points (3%) for a total of six
percent (6%) for both corporations and
non-corporations. For corporate
overpayments, the rate is the Federal
short-term rate (3%) plus two
percentage points (2%) for a total of five
percent (5%). For overpayments made
by non-corporations, the rate is the
Federal short-term rate (3%) plus three
percentage points (3%) for a total of six
percent (6%). These interest rates used
to calculate interest on overdue
amozie on DSK9F9SC42PROD 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
040116
Ending date
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
VerDate Sep<11>2014
18:45 Apr 01, 2019
Jkt 247001
PO 00000
Frm 00058
Fmt 4703
Sfmt 4703
accounts (underpayments) and refunds
(overpayments) of customs duties
remain the same as the previous quarter.
These interest rates are subject to
change for the calendar quarter
beginning July 1, 2019, and ending on
September 30, 2019.
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
033199
033100
033101
063001
123101
123102
093003
033104
063004
093004
033105
093005
063006
123107
033108
063008
093008
123108
033109
123110
033111
093011
033116
033118
E:\FR\FM\02APN1.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
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
02APN1
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
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
12633
Federal Register / Vol. 84, No. 63 / Tuesday, April 2, 2019 / Notices
Beginning date
Ending date
040118 .............................................................................................................
010119 .............................................................................................................
Dated: March 27, 2019.
Samuel D. Grable,
Assistant Commissioner and Chief Financial
Officer, Office of Finance.
[FR Doc. 2019–06292 Filed 4–1–19; 8:45 am]
BILLING CODE 9111–14–P
DEPARTMENT OF THE INTERIOR
Bureau of Land Management
[LLCON00000–L18200000.XX0000–19X]
Notice of Public Meeting, Northwest
Resource Advisory Council
Bureau of Land Management,
Interior.
ACTION: Notice of public meeting.
AGENCY:
In accordance with the
Federal Land Policy and Management
Act and the Federal Advisory
Committee Act of 1972, the U.S.
Department of the Interior, Bureau of
Land Management (BLM) Northwest
Resource Advisory Council (RAC) will
meet as indicated below.
DATES: The meeting will be held on
April 25, 2019, from 8:00 a.m. to 3:00
p.m.
ADDRESSES: The meeting will be held at
the Rio Blanco County Fairgrounds 4H
Community Center, 700 Sulphur Creek
Road in Meeker, Colorado.
FOR FURTHER INFORMATION CONTACT:
David Boyd, Public Affairs Specialist,
Northwest District Office, 2300 River
Frontage Road, Silt, Colorado 81652.
Phone: (970) 876–9008. Email: dboyd@
blm.gov. Persons who use a
telecommunications device for the deaf
(TDD) may call the Federal Relay
Service (FRS) at 1–800–877–8339 to
contact the above individual during
normal business hours. The FRS is
available 24 hours a day, seven days a
week, to leave a message or question
with the above individual. You will
receive a reply during normal business
hours.
SUPPLEMENTARY INFORMATION: The 15member Northwest Colorado RAC
advises the Secretary of the Interior,
through the Bureau of Land
Management, on a variety of public land
issues in the Northwest District
including the Colorado River Valley,
Kremmling, Little Snake and White
amozie on DSK9F9SC42PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
18:45 Apr 01, 2019
Jkt 247001
123118
063019
River field offices. Agenda items for this
meeting include wild horse
management, an informational
presentation about a campground fee
proposal, the Canyon Pintado National
Historic District, travel management,
and district and field manager updates.
This meeting is open to the public, and
public comment periods will be held at
10 a.m. and 2 p.m. Depending on the
number of persons wishing to comment
and time available, the time for
individual oral comments may be
limited. The public may present written
comments to the Northwest RAC. Before
including your address, phone number,
email address, or other personal
identifying information in your
comment, you should be aware that
your entire comment—including your
personal identifying information—may
be made publicly available at any time.
While you can ask us in your comment
to withhold your personal identifying
information from public review, we
cannot guarantee that we will be able to
do so.
Summary minutes for the RAC
meeting will be maintained in the
Northwest District Office and will be
available for public inspection and
reproduction during regular business
hours within thirty (30) days following
the meeting. Previous RAC meeting
minutes and agendas are available at:
https://go.usa.gov/xEnzP.
Jamie E. Connell,
BLM Colorado State Director.
[FR Doc. 2019–06378 Filed 4–1–19; 8:45 am]
BILLING CODE 4310–JB–P
INTERNATIONAL TRADE
COMMISSION
Notice of Receipt of Complaint;
Solicitation of Comments Relating to
the Public Interest
U.S. International Trade
Commission.
ACTION: Notice.
AGENCY:
Notice is hereby given that
the U.S. International Trade
Commission has received a complaint
entitled Certain Luxury Vinyl Tile and
Components Thereof, DN 3376; the
Commission is soliciting comments on
any public interest issues raised by the
SUMMARY:
PO 00000
Frm 00059
Fmt 4703
Sfmt 4703
Underpayments
(percent)
Corporate
overpayments
(Eff. 1–1–99)
(percent)
Overpayments
(percent)
5
6
5
6
4
5
complaint or complainant’s filing
pursuant to the Commission’s Rules of
Practice and Procedure.
FOR FURTHER INFORMATION CONTACT: Lisa
R. Barton, Secretary to the Commission,
U.S. International Trade Commission,
500 E Street SW, Washington, DC
20436, telephone (202) 205–2000. The
public version of the complaint can be
accessed on the Commission’s
Electronic Document Information
System (EDIS) at https://edis.usitc.gov,
and will be available for inspection
during official business hours (8:45 a.m.
to 5:15 p.m.) in the Office of the
Secretary, U.S. International Trade
Commission, 500 E Street SW,
Washington, DC 20436, telephone (202)
205–2000.
General information concerning the
Commission may also be obtained by
accessing its internet server at United
States International Trade Commission
(USITC) at https://www.usitc.gov . The
public record for this investigation may
be viewed on the Commission’s
Electronic Document Information
System (EDIS) at https://edis.usitc.gov.
Hearing-impaired persons are advised
that information on this matter can be
obtained by contacting the
Commission’s TDD terminal on (202)
205–1810.
SUPPLEMENTARY INFORMATION: The
Commission has received a complaint
and a submission pursuant to § 210.8(b)
of the Commission’s Rules of Practice
and Procedure filed on behalf of
Mohawk Industries, Inc., Flooring
Industries Ltd. Sarl, and IVC US Inc. on
March 25, 2019. The complaint alleges
violations of section 337 of the Tariff
Act of 1930 (19 U.S.C. 1337) in the
importation into the United States, the
sale for importation, and the sale within
the United States after importation of
certain bone cements, components
thereof and products containing the
same. The complaint names as
respondents: ABK Trading Corp. of
Katy, TX; Anhui Hanhua Building
Materials Co., Ltd. of China; Aspecta
North America, LLC of Norwalk, CT;
Aurora Flooring LLC of Kennesaw, GA;
Benchwick Construction Products Ltd.
of China; Changzhou Jinuo Decorative
Material Co., Ltd. of China; Changzhou
Marco Merit International Solutions Co.
of China; Changzhou Runchang Wood
Co., Ltd. of China; Christina & Son Inc.
E:\FR\FM\02APN1.SGM
02APN1
]]>Agencies
[Federal Register Volume 84, Number 63 (Tuesday, April 2, 2019)]
[Notices]
[Pages 12631-12633]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-06292]
-----------------------------------------------------------------------
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 as the previous quarter. For the calendar quarter
beginning April 1, 2019, the interest rates for overpayments will be 5
percent for corporations and 6 percent for non-corporations, and the
interest rate for underpayments will be 6 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 April 1,
2019.
FOR FURTHER INFORMATION CONTACT: Bruce Ingalls, Revenue Division,
Collection Refunds & Analysis Branch, 6650 Telecom Drive, Suite #100,
Indianapolis, Indiana 46278; telephone (317) 298-1107.
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
[[Page 12632]]
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 2019-05, the IRS determined the rates of interest
for the calendar quarter beginning April 1, 2019, and ending on June
30, 2019. The interest rate paid to the Treasury for underpayments will
be the Federal short-term rate (3%) plus three percentage points (3%)
for a total of six percent (6%) for both corporations and non-
corporations. For corporate overpayments, the rate is the Federal
short-term rate (3%) plus two percentage points (2%) for a total of
five percent (5%). For overpayments made by non-corporations, the rate
is the Federal short-term rate (3%) plus three percentage points (3%)
for a total of six percent (6%). These interest rates used to calculate
interest on overdue accounts (underpayments) and refunds (overpayments)
of customs duties remain the same as the previous quarter. These
interest rates are subject to change for the calendar quarter beginning
July 1, 2019, and ending on September 30, 2019.
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- 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 ..............
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
[[Page 12633]]
040118.......................................... 123118 5 5 4
010119.......................................... 063019 6 6 5
----------------------------------------------------------------------------------------------------------------
Dated: March 27, 2019.
Samuel D. Grable,
Assistant Commissioner and Chief Financial Officer, Office of Finance.
[FR Doc. 2019-06292 Filed 4-1-19; 8:45 am]
BILLING CODE 9111-14-P
