Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties, 233-235 [2021-28489]

Download as PDF Federal Register / Vol. 87, No. 2 / Tuesday, January 4, 2022 / Notices At this time, there are no laboratories certified to conduct drug and specimen validity tests on oral fluid specimens. HHS-Certified Instrumented Initial Testing Facilities Approved To Conduct Urine Drug Testing In accordance with the Mandatory Guidelines using Urine dated January 23, 2017 (82 FR 7920), the following HHS-certified IITFs meet the minimum standards to conduct drug and specimen validity tests on urine specimens: Dynacare, 6628 50th Street NW, Edmonton, AB Canada T6B 2N7, 780– 784–1190 (Formerly: GammaDynacare Medical Laboratories). tkelley on DSK125TN23PROD with NOTICE HHS-Certified Laboratories Approved To Conduct Urine Drug Testing In accordance with the Mandatory Guidelines using Urine dated January 23, 2017 (82 FR 7920), the following HHS-certified laboratories meet the minimum standards to conduct drug and specimen validity tests on urine specimens: Alere Toxicology Services, 1111 Newton St., Gretna, LA 70053, 504–361–8989/ 800–433–3823 (Formerly: Kroll Laboratory Specialists, Inc., Laboratory Specialists, Inc.). Alere Toxicology Services, 450 Southlake Blvd., Richmond, VA 23236, 804–378–9130 (Formerly: Kroll Laboratory Specialists, Inc., Scientific Testing Laboratories, Inc.; Kroll Scientific Testing Laboratories, Inc.). Clinical Reference Laboratory, Inc., 8433 Quivira Road, Lenexa, KS 66215– 2802, 800–445–6917. Cordant Health Solutions, 2617 East L Street, Tacoma, WA 98421, 800–442– 0438 (Formerly: STERLING Reference Laboratories). Desert Tox, LLC, 5425 E Bell Rd, Suite 125, Scottsdale, AZ 85254, 602–457– 5411/623–748–5045. DrugScan, Inc., 200 Precision Road, Suite 200, Horsham, PA 19044, 800– 235–4890. Dynacare,* 245 Pall Mall Street, London, ONT, Canada N6A 1P4, 519– * The Standards Council of Canada (SCC) voted to end its Laboratory Accreditation Program for Substance Abuse (LAPSA) effective May 12, 1998. Laboratories certified through that program were accredited to conduct forensic urine drug testing as required by U.S. Department of Transportation (DOT) regulations. As of that date, the certification of those accredited Canadian laboratories will continue under DOT authority. The responsibility for conducting quarterly performance testing plus periodic on-site inspections of those LAPSAaccredited laboratories was transferred to the U.S. HHS, with the HHS’ NLCP contractor continuing to have an active role in the performance testing and laboratory inspection processes. Other Canadian laboratories wishing to be considered for the NLCP may apply directly to the NLCP contractor just as U.S. laboratories do. VerDate Sep<11>2014 18:43 Jan 03, 2022 Jkt 256001 679–1630 (Formerly: GammaDynacare Medical Laboratories). ElSohly Laboratories, Inc., 5 Industrial Park Drive, Oxford, MS 38655, 662– 236–2609. Laboratory Corporation of America Holdings, 7207 N Gessner Road, Houston, TX 77040, 713–856–8288/ 800–800–2387. Laboratory Corporation of America Holdings, 69 First Ave., Raritan, NJ 08869, 908–526–2400/800–437–4986 (Formerly: Roche Biomedical Laboratories, Inc.). Laboratory Corporation of America Holdings, 1904 TW Alexander Drive, Research Triangle Park, NC 27709, 919–572–6900/800–833–3984 (Formerly: LabCorp Occupational Testing Services, Inc., CompuChem Laboratories, Inc.; CompuChem Laboratories, Inc., A Subsidiary of Roche Biomedical Laboratory; Roche CompuChem Laboratories, Inc., A Member of the Roche Group). Laboratory Corporation of America Holdings, 1120 Main Street, Southaven, MS 38671, 866–827–8042/ 800–233–6339 (Formerly: LabCorp Occupational Testing Services, Inc.; MedExpress/National Laboratory Center). LabOne, Inc. d/b/a Quest Diagnostics, 10101 Renner Blvd., Lenexa, KS 66219, 913–888–3927/800–873–8845 (Formerly: Quest Diagnostics Incorporated; LabOne, Inc.; Center for Laboratory Services, a Division of LabOne, Inc.). Legacy Laboratory Services Toxicology, 1225 NE 2nd Ave., Portland, OR 97232, 503–413–5295/800–950–5295. MedTox Laboratories, Inc., 402 W County Road D, St. Paul, MN 55112, 651–636–7466/800–832–3244. Minneapolis Veterans Affairs Medical Center, Forensic Toxicology Laboratory, 1 Veterans Drive, Minneapolis, MN 55417, 612–725– 2088. Testing for Veterans Affairs (VA) Employees Only. Pacific Toxicology Laboratories, 9348 DeSoto Ave., Chatsworth, CA 91311, 800–328–6942 (Formerly: Centinela Hospital Airport Toxicology Laboratory). Phamatech, Inc., 15175 Innovation Drive, San Diego, CA 92128, 888– 635–5840. Quest Diagnostics Incorporated, 400 Egypt Road, Norristown, PA 19403, 610–631–4600/877–642–2216 (Formerly: SmithKline Beecham Clinical Laboratories; SmithKline BioScience Laboratories). US Army Forensic Toxicology Drug Testing Laboratory, 2490 Wilson St., Fort George G. Meade, MD 20755– 5235, 301–677–7085, Testing for PO 00000 Frm 00019 Fmt 4703 Sfmt 4703 233 Department of Defense (DoD) Employees Only. Upon finding a Canadian laboratory to be qualified, HHS will recommend that DOT certify the laboratory (Federal Register, July 16, 1996) as meeting the minimum standards of the Mandatory Guidelines published in the Federal Register on January 23, 2017 (82 FR 7920). After receiving DOT certification, the laboratory will be included in the monthly list of HHS-certified laboratories and participate in the NLCP certification maintenance program. Anastasia Marie Donovan, Policy Analyst, Division of Workplace Programs. [FR Doc. 2021–28492 Filed 1–3–22; 8:45 am] BILLING CODE 4162–20–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 from the previous quarter. For the calendar quarter beginning January 1, 2022, 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 January 1, 2022. 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 E:\FR\FM\04JAN1.SGM 04JAN1 234 Federal Register / Vol. 87, No. 2 / Tuesday, January 4, 2022 / Notices 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 2021–24, the IRS determined the rates of interest for the calendar quarter beginning January 1, 2022, and ending on March 31, 2022. 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 tkelley on DSK125TN23PROD with NOTICE 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 VerDate Sep<11>2014 18:43 Jan 03, 2022 Under-payments (percent) Ending date ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... Jkt 256001 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 .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. PO 00000 Frm 00020 Fmt 4703 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 April 1, 2022, and ending on June 30, 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. Sfmt 4703 Over-payments (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 E:\FR\FM\04JAN1.SGM 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 04JAN1 Corporate over-payments (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 2 235 Federal Register / Vol. 87, No. 2 / Tuesday, January 4, 2022 / Notices Beginning date 040111 100111 040116 040118 010119 070119 070120 ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... ................................................... 093011 033116 033118 123118 063019 063020 033122 Dated: December 27, 2021. Crinley S. Hoover, Acting Chief Financial Officer, U.S. Customs and Border Protection. [FR Doc. 2021–28489 Filed 1–3–22; 8:45 am] BILLING CODE 9111–14–P DEPARTMENT OF THE INTERIOR Office of the Secretary [223D0102DM, DS6CS00000, DLSN00000.000000. DX6CS25; Docket No. DOI–2021–0016] Request for Information To Inform Interagency Efforts To Develop the American Conservation and Stewardship Atlas Department of the Interior. Request for information and notice of public listening sessions. AGENCY: ACTION: The Department of the Interior (Department), on behalf of an interagency working group co-led with the Council on Environmental Quality (CEQ), Department of Agriculture (USDA), and Department of Commerce (DOC) through National Oceanic and Atmospheric Administration (NOAA), is soliciting comments to inform how the American Conservation and Stewardship Atlas (Atlas) can best serve as a useful tool for the public and how it should reflect a continuum of conservation actions in the America the Beautiful initiative, recognizing that many uses of lands and waters can be consistent with the long-term health of natural systems and contribute to addressing climate change and environmental injustices. The input received will be used to develop the Atlas. DATES: Interested persons are invited to submit comments by 11:59 p.m. on March 7, 2022. The interagency group will host virtual public listening sessions at the dates and times below. • Thursday, January 13, 2022, 2:00–3:30 p.m. ET • Wednesday, January 19, 2022, 6:00– 7:30 p.m. ET tkelley on DSK125TN23PROD with NOTICE SUMMARY: VerDate Sep<11>2014 18:43 Jan 03, 2022 Under-payments (percent) Ending date Jkt 256001 .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. .................................................. 4 3 4 5 6 5 3 • Friday, January 21, 2022, 11:00 a.m.– 12:30 p.m. ET Specific details will be posted on the Department’s America the Beautiful web page on January 4, 2022. Listening sessions may end before the time noted above if all those participating have completed their oral comments. ADDRESSES: Comments must be submitted through https:// www.regulations.gov and will be available for public viewing and inspection. In the Search box, enter the docket number presented above in the document headings. For best results, do not copy and paste the number; instead, type the docket number into the Search box using hyphens. Then, click on the Search button. You may submit a comment by clicking on ‘‘Comment.’’ FOR FURTHER INFORMATION CONTACT: Eve Barnett, Policy and Intergovernmental Affairs Analyst, Office of Intergovernmental and External Affairs, Office of the Secretary, Department of the Interior, (202) 208–1923. SUPPLEMENTARY INFORMATION: Section 216(a) of Executive Order 14008 established the first-ever national conservation goal, calling for the conservation of ‘‘at least 30 percent of U.S. lands and waters by 2030.’’ In accordance with Executive Order 14008, the Department, USDA, DOC, and CEQ released the Conserving and Restoring America the Beautiful report on May 6, 2021. The report calls for a decade-long national initiative to advance locally led conservation and restoration on public, private, and Tribal lands and waters. It acknowledges—and celebrates—the wide-ranging contributions that diverse conservation efforts can make to the initiative and its goals of tackling climate change, sustaining biodiversity, and increasing equitable access to nature. The report emphasizes that there is a continuum of conservation in America that aligns with the guiding principles of the initiative. These core principles commit the effort to: • Pursue a Collaborative and Inclusive Approach to Conservation PO 00000 Frm 00021 Fmt 4703 Sfmt 4703 Corporate over-payments (Eff. 1–1–99) (percent) Over-payments (percent) 4 3 4 5 6 5 3 3 2 3 4 5 4 2 • Conserve America’s Lands and Waters for the Benefit of All People • Support Locally Led and Locally Designed Conservation Efforts • Honor Tribal Sovereignty and Support the Priorities of Tribal Nations • Pursue Conservation and Restoration Approaches that Create Jobs and Support Healthy Communities • Honor Private Property Rights and Support the Voluntary Stewardship Efforts of Private Landowners and Fishers • Use Science as a Guide • Build on Existing Tools and Strategies with an Emphasis on Flexibility and Adaptive Approaches The report also outlines the six areas of focus that elected officials, Tribal leaders, and stakeholders lifted up as early opportunities for successful collaboration: Creating more parks and safe outdoor opportunities in naturedeprived communities; supporting Tribally led conservation and restoration priorities; expanding collaborative conservation of fish and wildlife habitats and corridors; increasing access for outdoor recreation; incentivizing and rewarding the voluntary conservation efforts of fishers, ranchers, farmers, and forest owners; and creating jobs by investing in restoration and resilience. The report specifies that an interagency working group will develop an Atlas through interagency collaboration to develop and track a clear baseline of information on lands and waters that are conserved or restored. The Atlas is intended to be an accessible, updated, and comprehensive tool through which to measure the progress of conservation, stewardship, and restoration efforts in a manner that reflects the goals and principles of the initiative. The interagency group, co-led by the U.S. Geological Survey (USGS) within the Department as well as USDA and NOAA, in partnership with CEQ and other Federal agencies, will develop the Atlas with input from the public, States, Tribal Nations, scientists, and a wide range of stakeholders. While agencies have already received feedback E:\FR\FM\04JAN1.SGM 04JAN1

Agencies

[Federal Register Volume 87, Number 2 (Tuesday, January 4, 2022)]
[Notices]
[Pages 233-235]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-28489]


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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 January 1, 2022, 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 January 
1, 2022.

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

[[Page 234]]

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 2021-24, the IRS determined the rates of interest 
for the calendar quarter beginning January 1, 2022, and ending on March 
31, 2022. 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 
April 1, 2022, and ending on June 30, 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 over-
          Beginning date                Ending date        Under-payments     Over-payments    payments (Eff. 1-
                                                             (percent)          (percent)       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  .................
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

[[Page 235]]

 
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...........................  033122..............                  3                  3                  2
----------------------------------------------------------------------------------------------------------------


    Dated: December 27, 2021.
Crinley S. Hoover,
Acting Chief Financial Officer, U.S. Customs and Border Protection.
[FR Doc. 2021-28489 Filed 1-3-22; 8:45 am]
BILLING CODE 9111-14-P