Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties, 12631-12633 [2019-06292]

Download as PDF 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