Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties, 53335-53337 [2021-20917]

Download as PDF Federal Register / Vol. 86, No. 184 / Monday, September 27, 2021 / Notices Dated: September 21, 2021. Richard U. Rodriguez, Associate Director, Technology Transfer Center, National Cancer Institute. [FR Doc. 2021–20908 Filed 9–24–21; 8:45 am] BILLING CODE 4140–01–P DEPARTMENT OF HEALTH AND HUMAN SERVICES National Institutes of Health National Institute of Nursing Research; Notice of Closed Meeting Pursuant to section 10(d) of the Federal Advisory Committee Act, as amended, notice is hereby given of the following meeting. The meeting will be closed to the public in accordance with the provisions set forth in sections 552b(c)(4) and 552b(c)(6), Title 5 U.S.C., as amended. The grant applications and the discussions could disclose confidential trade secrets or commercial property such as patentable material, and personal information concerning individuals associated with the grant applications, the disclosure of which would constitute a clearly unwarranted invasion of personal privacy. Name of Committee: National Institute of Nursing Research Initial Review Group. Date: October 21–22, 2021. Time: 9:00 a.m. to 2:00 p.m. Agenda: To review and evaluate grant applications. Place: National Institute of Nursing Research, 6701 Democracy Boulevard, Bethesda, MD 20892 (Virtual Meeting). Contact Person: Cheryl Nordstrom, Ph.D., Scientific Review Officer, National Institute of Nursing Research, National Institutes of Health, 6701 Democracy Blvd., Suite 703H, Bethesda, MD 20892, (301) 827–1499, cheryl.nordstrom@nih.gov. (Catalogue of Federal Domestic Assistance Program Nos. 93.361, Nursing Research, National Institutes of Health, HHS) Dated: September 22, 2021. Victoria E. Townsend, Program Analyst, Office of Federal Advisory Committee Policy. [FR Doc. 2021–20884 Filed 9–24–21; 8:45 am] BILLING CODE 4140–01–P DEPARTMENT OF HEALTH AND HUMAN SERVICES lotter on DSK11XQN23PROD with NOTICES1 National Institutes of Health Center for Scientific Review; Notice of Closed Meetings Pursuant to section 10(d) of the Federal Advisory Committee Act, as amended, notice is hereby given of the following meetings. VerDate Sep<11>2014 18:08 Sep 24, 2021 Jkt 253001 The meetings will be closed to the public in accordance with the provisions set forth in sections 552b(c)(4) and 552b(c)(6), Title 5 U.S.C., as amended. The grant applications and the discussions could disclose confidential trade secrets or commercial property such as patentable material, and personal information concerning individuals associated with the grant applications, the disclosure of which would constitute a clearly unwarranted invasion of personal privacy. Name of Committee: Musculoskeletal, Oral and Skin Sciences Integrated Review Group; Skeletal Muscle and Exercise Physiology Study Section. Date: October 19–20, 2021. Time: 9:00 a.m. to 9:00 p.m. Agenda: To review and evaluate grant applications. Place: National Institutes of Health, Rockledge II, 6701 Rockledge Drive, Bethesda, MD 20892 (Virtual Meeting). Contact Person: Richard Ingraham, Ph.D., Scientific Review Officer, Center for Scientific Review, National Institutes of Health, 6701 Rockledge Drive, Room 4116, MSC 7814, Bethesda, MD 20892, (301) 496– 8551, ingrahamrh@mail.nih.gov. Name of Committee: Genes, Genomes, and Genetics Integrated Review Group; Molecular Genetics B Study Section. Date: October 25–26, 2021. Time: 9:00 a.m. to 8:00 p.m. Agenda: To review and evaluate grant applications. Place: National Institutes of Health, Rockledge II, 6701 Rockledge Drive, Bethesda, MD 20892 (Virtual Meeting). Contact Person: Michael L. Bloom, Ph.D., Scientific Review Officer, Center for Scientific Review, National Institutes of Health, 6701 Rockledge Drive, Room 6187, MSC 7804, Bethesda, MD 20892, 301–451– 0132, bloomm2@mail.nih.gov. Name of Committee: Musculoskeletal, Oral and Skin Sciences Integrated Review Group; Arthritis, Connective Tissue and Skin Study Section. Date: October 26–27, 2021. Time: 9:30 a.m. to 9:00 p.m. Agenda: To review and evaluate grant applications. Place: National Institutes of Health, Rockledge II, 6701 Rockledge Drive, Bethesda, MD 20892 (Virtual Meeting). Contact Person: Robert Gersch, Ph.D., Scientific Review Officer, Center for Scientific Review, National Institutes of Health, 6701 Rockledge Drive, Bethesda, MD 20817, (301) 867–5309, robert.gersch@ nih.gov. Name of Committee: Surgical Sciences, Biomedical Imaging and Bioengineering Integrated Review Group; Imaging Technology Development Study Section. Date: October 28–29, 2021. Time: 9:00 a.m. to 8:00 p.m. Agenda: To review and evaluate grant applications. Place: National Institutes of Health, Rockledge II, 6701 Rockledge Drive, Bethesda, MD 20892 (Virtual Meeting). PO 00000 Frm 00074 Fmt 4703 Sfmt 4703 53335 Contact Person: Bernard Joseph Dardzinski, Ph.D., Scientific Review Officer, Center for Scientific Review, National Institutes of Health, 6701 Rockledge Drive, Bethesda, MD 20892, (301) 827–3082, bernard.dardzinski@nih.gov. Name of Committee: Healthcare Delivery and Methodologies Integrated Review Group; Healthcare and Health Disparities Study Section. Date: October 28–29, 2021. Time: 9:00 a.m. to 7:00 p.m. Agenda: To review and evaluate grant applications. Place: National Institutes of Health, Rockledge II, 6701 Rockledge Drive, Bethesda, MD 20892 (Virtual Meeting). Contact Person: Jessica Bellinger, Ph.D., Scientific Review Officer, Center for Scientific of Review, National Institutes of Health, 6701 Rockledge Drive, Room 3158, Bethesda, MD 20892, 301–827–4446, bellingerjd@csr.nih.gov. Name of Committee: Population Sciences and Epidemiology Integrated Review Group; Cancer, Heart, and Sleep Epidemiology: A Study Section. Date: October 28–29, 2021. Time: 9:00 a.m. to 6:00 p.m. Agenda: To review and evaluate grant applications. Place: National Institutes of Health, Rockledge II, 6701 Rockledge Drive, Bethesda, MD 20892 (Virtual Meeting). Contact Person: Denise Wiesch, Ph.D., Scientific Review Officer, Center for Scientific Review, National Institutes of Health, 6701 Rockledge Drive, Room 3138, MSC 7770, Bethesda, MD 20892, (301) 437– 3478, wieschd@csr.nih.gov. (Catalogue of Federal Domestic Assistance Program Nos. 93.306, Comparative Medicine; 93.333, Clinical Research, 93.306, 93.333, 93.337, 93.393–93.396, 93.837–93.844, 93.846–93.878, 93.892, 93.893, National Institutes of Health, HHS) Dated: September 21, 2021. David W. Freeman, Program Analyst, Office of Federal Advisory Committee Policy. [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 ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ 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. ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... 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 ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ 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 ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ ............................................................ 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 ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... ........................................................... 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): http:// 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