Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties, 34774-34775 [2021-13924]
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34774
Federal Register / Vol. 86, No. 123 / Wednesday, June 30, 2021 / Notices
TABLE 1—ANNUALIZED ESTIMATED BURDEN FOR 2022 NSDUH
Number of
respondents
Instrument
Total
number of
responses
Hours per
response
Total
burden
hours
Household Screening ...........................................................
Interview ...............................................................................
Screening Verification ..........................................................
Interview Verification ............................................................
168,674
67,507
5,060
10,126
1
1
1
1
168,674
67,507
5,060
10,126
0.083
1.000
0.067
0.067
14,000
67,507
339
678
Total ..............................................................................
168,674
........................
251,367
........................
82,524
Written comments and
recommendations for the proposed
information collection should be sent
within 30 days of publication of this
notice to www.reginfo.gov/public/do/
PRAMain. Find this particular
information collection by selecting
‘‘Currently under 30-day Review—Open
for Public Comments’’ or by using the
search function.
Carlos Graham,
Social Science Analyst.
[FR Doc. 2021–13937 Filed 6–29–21; 8:45 am]
BILLING CODE 4162–20–P
DEPARTMENT OF HOMELAND
SECURITY
U.S. Customs and Border Protection
beginning July 1, 2021, the interest rates
for overpayments will be 2 percent for
corporations and 3 percent for noncorporations, and the interest rate for
underpayments will be 3 percent for
both corporations and non-corporations.
This notice is published for the
convenience of the importing public
and U.S. Customs and Border Protection
personnel.
DATES: The rates announced in this
notice are applicable as of July 1, 2021.
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
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
quarter. For the calendar quarter
SUMMARY:
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
Beginning date
jbell on DSKJLSW7X2PROD with NOTICES
Responses
per
respondent
070174
070175
020176
020178
020180
020182
010183
070183
010185
070185
010186
070186
Ending date
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VerDate Sep<11>2014
17:47 Jun 29, 2021
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Fmt 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 2021–10, the IRS
determined the rates of interest for the
calendar quarter beginning July 1, 2021,
and ending on September 30, 2021. The
interest rate paid to the Treasury for
underpayments will be the Federal
short-term rate (0%) plus three
percentage points (3%) for a total of
three percent (3%) for both corporations
and non-corporations. For corporate
overpayments, the rate is the Federal
short-term rate (0%) plus two
percentage points (2%) for a total of two
percent (2%). For overpayments made
by non-corporations, the rate is the
Federal short-term rate (0%) plus three
percentage points (3%) for a total of
three percent (3%). These interest rates
used to calculate interest on overdue
accounts (underpayments) and refunds
(overpayments) of customs duties
remain the same from the previous
quarter. These interest rates are subject
to change for the calendar quarter
beginning October 1, 2021, and ending
on December 31, 2021.
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
Sfmt 4703
E:\FR\FM\30JNN1.SGM
Overpayments
(percent)
6
9
7
6
12
20
16
11
13
11
10
9
30JNN1
6
9
7
6
12
20
16
11
13
11
10
9
Corporate
overpayments
(Eff. 1–1–99)
(percent)
..........................
..........................
..........................
..........................
..........................
..........................
..........................
..........................
..........................
..........................
..........................
..........................
34775
Federal Register / Vol. 86, No. 123 / Wednesday, June 30, 2021 / Notices
Beginning date
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
040118
010119
070119
070120
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Dated: June 24, 2021.
Jeffrey Caine,
Chief Financial Officer, U.S. Customs and
Border Protection.
ACTION:
BILLING CODE 9111–14–P
DEPARTMENT OF HOMELAND
SECURITY
Transportation Security Administration
Intent To Request Revision From OMB
of One Current Public Collection of
Information: Critical Facility
Information of the Top 100 Most
Critical Pipelines
Transportation Security
Administration, DHS.
AGENCY:
VerDate Sep<11>2014
17:47 Jun 29, 2021
Jkt 253001
Underpayments
(percent)
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
123118
063019
063020
093021
60-Day notice.
The Transportation Security
Administration (TSA) invites public
comment on one currently approved
Information Collection Request (ICR),
Office of Management and Budget
(OMB) control number 1652–0050,
abstracted below that we will submit to
OMB for a revision in compliance with
the Paperwork Reduction Act (PRA).
The ICR addresses a statutory
requirement for TSA to develop and
implement a plan to inspect critical
pipeline systems. On May 26, 2021,
OMB approved TSA’s request for an
emergency revision of this collection to
address the ongoing cybersecurity threat
to pipeline systems and associated
infrastructure. TSA is now seeking to
SUMMARY:
[FR Doc. 2021–13924 Filed 6–29–21; 8:45 am]
jbell on DSKJLSW7X2PROD with NOTICES
Ending date
PO 00000
Frm 00063
Fmt 4703
Sfmt 4703
Overpayments
(percent)
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
5
6
5
3
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
5
6
5
3
Corporate
overpayments
(Eff. 1–1–99)
(percent)
..........................
..........................
..........................
..........................
..........................
..........................
..........................
..........................
..........................
..........................
..........................
..........................
..........................
..........................
..........................
..........................
..........................
..........................
6
7
8
7
6
5
4
3
4
3
4
5
6
7
6
5
4
5
4
3
2
3
2
3
4
5
4
2
renew and revise the collection as it
expires on November 30, 2021. The ICR
describes the nature of the information
collection and its expected burden,
which TSA is seeking to continue its
collection of critical facility security
information.
Send your comments by August
30, 2021.
ADDRESSES: Comments may be emailed
to TSAPRA@dhs.gov or delivered to the
TSA PRA Officer, Information
Technology (IT), TSA–11,
Transportation Security Administration,
6595 Springfield Center Drive,
Springfield, VA 20598–6011
FOR FURTHER INFORMATION CONTACT:
Christina A. Walsh at the above address,
or by telephone (571) 227–2062.
DATES:
E:\FR\FM\30JNN1.SGM
30JNN1
]]>Agencies
[Federal Register Volume 86, Number 123 (Wednesday, June 30, 2021)]
[Notices]
[Pages 34774-34775]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-13924]
=======================================================================
-----------------------------------------------------------------------
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, 2021, the interest rates for overpayments
will be 2 percent for corporations and 3 percent for non-corporations,
and the interest rate for underpayments will be 3 percent for both
corporations and non-corporations. This notice is published for the
convenience of the importing public and U.S. Customs and Border
Protection personnel.
DATES: The rates announced in this notice are applicable as of July 1,
2021.
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 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 2021-10, the IRS determined the rates of interest
for the calendar quarter beginning July 1, 2021, and ending on
September 30, 2021. The interest rate paid to the Treasury for
underpayments will be the Federal short-term rate (0%) plus three
percentage points (3%) for a total of three percent (3%) for both
corporations and non-corporations. For corporate overpayments, the rate
is the Federal short-term rate (0%) plus two percentage points (2%) for
a total of two percent (2%). For overpayments made by non-corporations,
the rate is the Federal short-term rate (0%) plus three percentage
points (3%) for a total of three percent (3%). These interest rates
used to calculate interest on overdue accounts (underpayments) and
refunds (overpayments) of customs duties remain the same from the
previous quarter. These interest rates are subject to change for the
calendar quarter beginning October 1, 2021, and ending on December 31,
2021.
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
Underpayments Overpayments 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 ...............
[[Page 34775]]
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
040118....................................... 123118 5 5 4
010119....................................... 063019 6 6 5
070119....................................... 063020 5 5 4
070120....................................... 093021 3 3 2
----------------------------------------------------------------------------------------------------------------
Dated: June 24, 2021.
Jeffrey Caine,
Chief Financial Officer, U.S. Customs and Border Protection.
[FR Doc. 2021-13924 Filed 6-29-21; 8:45 am]
BILLING CODE 9111-14-P
