Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties, 53335-53337 [2021-20917]
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Federal Register / Vol. 86, No. 184 / Monday, September 27, 2021 / Notices
Dated: September 21, 2021.
Richard U. Rodriguez,
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[FR Doc. 2021–20908 Filed 9–24–21; 8:45 am]
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[FR Doc. 2021–20884 Filed 9–24–21; 8:45 am]
BILLING CODE 4140–01–P
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lotter on DSK11XQN23PROD with NOTICES1
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PO 00000
Frm 00074
Fmt 4703
Sfmt 4703
53335
Contact Person: Bernard Joseph
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[FR Doc. 2021–20881 Filed 9–24–21; 8:45 am]
BILLING CODE 4140–01–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
SUMMARY:
E:\FR\FM\27SEN1.SGM
27SEN1
53336
Federal Register / Vol. 86, No. 184 / Monday, September 27, 2021 / Notices
(underpayments) and refunds
(overpayments) of customs duties will
remain the same from the previous
quarter. For the calendar quarter
beginning October 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.
The rates announced in this
notice are applicable as of October 1,
2021.
DATES:
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 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 2021–17, the IRS
determined the rates of interest for the
calendar quarter beginning October 1,
2021, and ending on December 31, 2021.
The interest rate paid to the Treasury for
underpayments will be the Federal
lotter on DSK11XQN23PROD with NOTICES1
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
VerDate Sep<11>2014
18:08 Sep 24, 2021
Underpayments
(percent)
Ending date
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Jkt 253001
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
PO 00000
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 January 1, 2022, and ending
on March 31, 2022.
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.
...........................................................
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...........................................................
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...........................................................
...........................................................
...........................................................
...........................................................
Frm 00075
Fmt 4703
Sfmt 4703
E:\FR\FM\27SEN1.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
27SEN1
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
........................
........................
........................
........................
........................
........................
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6
7
8
7
6
5
4
3
4
53337
Federal Register / Vol. 86, No. 184 / Monday, September 27, 2021 / Notices
Beginning date
070104
100104
040105
100105
070106
010108
040108
070108
100108
010109
040109
010111
040111
100111
040116
040118
010119
070119
070120
Underpayments
(percent)
Ending date
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Dated: September 22, 2021.
Jeffrey Caine,
Chief Financial Officer, U.S. Customs and
Border Protection.
093004
033105
093005
063006
123107
033108
063008
093008
123108
033109
123110
033111
093011
033116
033118
123118
063019
063020
123121
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and Wildlife Service, 5275 Leesburg
Pike, MS: PRB (JAO/3W), Falls Church,
VA 22041–3803.
Please reference Office of
Management and Budget (OMB) Control
Number 1018–0092 in the subject line of
your comments.
[FR Doc. 2021–20917 Filed 9–24–21; 8:45 am]
BILLING CODE 9111–14–P
To
request additional information about
this ICR, contact Madonna L. Baucum,
Service Information Collection
Clearance Officer, by email at Info_
Coll@fws.gov, or by telephone at (703)
358–2503. Individuals who are hearing
or speech impaired may call the Federal
Relay Service at 1–800–877–8339 for
TTY assistance.
FOR FURTHER INFORMATION CONTACT:
DEPARTMENT OF THE INTERIOR
Fish and Wildlife Service
[FWS–HQ–LE–2021–0109; FF09L00000/FX/
LE18110900000/201; OMB Control Number
1018–0092]
Agency Information Collection
Activities; Federal Fish and Wildlife
Applications and Reports—Law
Enforcement
Fish and Wildlife Service,
Interior.
ACTION: Notice of information collection;
request for comment.
AGENCY:
In accordance with the
Paperwork Reduction Act of 1995, we,
the U.S. Fish and Wildlife Service
(Service), are proposing to renew an
information collection with revisions.
DATES: Interested persons are invited to
submit comments on or before
November 26, 2021.
ADDRESSES: Send your comments on the
information collection request (ICR) by
one of the following methods:
• Internet (preferred): https://
www.regulations.gov. Follow the
instructions for submitting comments
on Docket No. FWS–HQ–LE–2021–
0109.
• Email: Info_Coll@fws.gov.
• U.S. mail: Service Information
Collection Clearance Officer, U.S. Fish
lotter on DSK11XQN23PROD with NOTICES1
SUMMARY:
VerDate Sep<11>2014
18:08 Sep 24, 2021
Jkt 253001
In
accordance with the Paperwork
Reduction Act (PRA, 44 U.S.C. 3501 et
seq.) and its implementing regulations
at 5 CFR 1320.8(d)(1), all information
collections require approval under the
PRA. We may not conduct or sponsor
and you are not required to respond to
a collection of information unless it
displays a currently valid OMB control
number.
As part of our continuing effort to
reduce paperwork and respondent
burdens, we invite the public and other
Federal agencies to comment on new,
proposed, revised, and continuing
collections of information. This helps us
assess the impact of our information
collection requirements and minimize
the public’s reporting burden. It also
helps the public understand our
information collection requirements and
provide the requested data in the
desired format.
We are especially interested in public
comment addressing the following:
SUPPLEMENTARY INFORMATION:
PO 00000
Frm 00076
Fmt 4703
Sfmt 4703
Corporate
Overpayments
(Eff. 1–1–99)
(percent)
Overpayments
(percent)
4
5
6
7
8
7
6
5
6
5
4
3
4
3
4
5
6
5
3
4
5
6
7
8
7
6
5
6
5
4
3
4
3
4
5
6
5
3
3
4
5
6
7
6
5
4
5
4
3
2
3
2
3
4
5
4
2
(1) Whether or not the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether or not the
information will have practical utility;
(2) The accuracy of our estimate of the
burden for this collection of
information, including the validity of
the methodology and assumptions used;
(3) Ways to enhance the quality,
utility, and clarity of the information to
be collected; and
(4) How might the agency minimize
the burden of the collection of
information on those who are to
respond, including through the use of
appropriate automated, electronic,
mechanical, or other technological
collection techniques or other forms of
information technology, e.g., permitting
electronic submission of response.
Comments that you submit in
response to this notice are a matter of
public record. We will include or
summarize each comment in our request
to OMB to approve this ICR. 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.
Abstract: The Endangered Species Act
(ESA; 16 U.S.C. 1531 et seq.) makes it
unlawful to import or export wildlife or
wildlife products for commercial
purposes without first obtaining an
import/export license (see 16 U.S.C.
1538(d)). The ESA also requires that fish
E:\FR\FM\27SEN1.SGM
27SEN1
]]>Agencies
[Federal Register Volume 86, Number 184 (Monday, September 27, 2021)]
[Notices]
[Pages 53335-53337]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-20917]
=======================================================================
-----------------------------------------------------------------------
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
[[Page 53336]]
(underpayments) and refunds (overpayments) of customs duties will
remain the same from the previous quarter. For the calendar quarter
beginning October 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 October
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 2021-17, the IRS determined the rates of interest
for the calendar quarter beginning October 1, 2021, and ending on
December 31, 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 January 1, 2022, and ending on March 31,
2022.
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
[[Page 53337]]
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................................ 123121.................. 3 3 2
----------------------------------------------------------------------------------------------------------------
Dated: September 22, 2021.
Jeffrey Caine,
Chief Financial Officer, U.S. Customs and Border Protection.
[FR Doc. 2021-20917 Filed 9-24-21; 8:45 am]
BILLING CODE 9111-14-P
