Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties, 57502-57504 [2022-20277]
Download as PDF
lotter on DSK11XQN23PROD with NOTICES1
57502
Federal Register / Vol. 87, No. 181 / Tuesday, September 20, 2022 / Notices
compliance from the International
Regulations for Preventing Collisions at
Sea, 1972 (72 COLREGS), for the
GUNDERSON MARINE OSRB–5, HULL
NO 129. We are issuing this notification
because its publication is required by
statute. Due to the construction and
placement of the sidelights
GUNDERSON MARINE OSRB–5, HULL
NO 129 cannot fully comply with the
light, shape, or sound signal provisions
of the 72 COLREGS without interfering
with the vessel’s design and
construction. This notification of
issuance of a certificate of alternative
compliance promotes the Coast Guard’s
marine safety mission.
DATES: The certificate of alternative
compliance was issued on August 10,
2022.
FOR FURTHER INFORMATION CONTACT: For
information or questions about this
notice call or email Ms. Jill L. Lazo,
Thirteenth District, U.S. Coast Guard;
telephone 206–220–7232, email
Jill.L.Lazo@uscg.mil.
SUPPLEMENTARY INFORMATION: The
United States is signatory to the
International Maritime Organization’s
International Regulations for Preventing
Collisions at Sea, 1972 (72 COLREGS),
as amended. The special construction or
purpose of some vessels makes them
unable to comply with the light, shape,
or sound signal provisions of the 72
COLREGS. Under statutory law,
however, specified 72 COLREGS
provisions are not applicable to a vessel
of special construction or purpose if the
Coast Guard determines that the vessel
cannot comply fully with those
requirements without interfering with
the special function of the vessel.1
The owner, builder, operator, or agent
of a special construction or purpose
vessel may apply to the Coast Guard
District Office in which the vessel is
being built or operated for a
determination that compliance with
alternative requirements is justified,2
and the Chief of the Prevention Division
would then issue the applicant a
certificate of alternative compliance
(COAC) if he or she determines that the
vessel cannot comply fully with 72
COLREGS light, shape, and sound signal
provisions without interference with the
vessel’s special function.3 If the Coast
Guard issues a COAC, it must publish
notice of this action in the Federal
Register.4
The Chief, Prevention Division,
Thirteenth Coast Guard District, certifies
that GUNDERSON MARINE OSRB–5,
HULL NO 129 is a barge of special
1 33
2 33
U.S.C. 1605.
CFR 81.5.
VerDate Sep<11>2014
17:48 Sep 19, 2022
construction or purpose, and that, with
respect to the position of the sidelights,
it is not possible to comply fully with
the requirements of the provisions
enumerated in the 72 COLREGS,
without interfering with the normal
operation, construction, or design of the
vessel. The unique design of the vessel
did not lend itself to full compliance
with Annex I Part 3 (b), of the 72
COLREGS, 33 CFR 83.21(b), and
84.03(b) of the International
Navigational Rules. The Chief,
Prevention Division, Thirteenth Coast
Guard District further finds and certifies
that the sidelights, are in the closest
possible compliance with the applicable
provisions of the 72 COLREGS.5
This document is issued under
authority of 33 U.S.C. 1605(c) and 33
CFR 81.18.
Dated: September 13, 2022.
P.C. Burkett,
Captain, U.S. Coast Guard, Chief, Prevention
Division, Thirteenth Coast Guard District.
[FR Doc. 2022–20304 Filed 9–19–22; 8:45 am]
BILLING CODE 9110–04–P
DEPARTMENT OF HOMELAND
SECURITY
U.S. Customs and Border Protection
Quarterly IRS Interest Rates Used in
Calculating Interest on Overdue
Accounts and Refunds on Customs
Duties
U.S. Customs and Border
Protection, Department of Homeland
Security.
ACTION: General notice.
AGENCY:
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
increase from the previous quarter. For
the calendar quarter beginning October
1, 2022, the interest rates for
overpayments will be 5 percent for
corporations and 6 percent for noncorporations, and the interest rate for
underpayments will be 6 percent for
both corporations and non-corporations.
This notice is published for the
convenience of the importing public
and U.S. Customs and Border Protection
personnel.
DATES: The rates announced in this
notice are applicable as of October 1,
2022.
3 33
4 33
Jkt 256001
PO 00000
CFR 81.9.
U.S.C. 1605(c) and 33 CFR 81.18.
Frm 00051
Fmt 4703
Sfmt 4703
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 2022–15, the IRS
determined the rates of interest for the
calendar quarter beginning October 1,
2022, and ending on December 31, 2022.
The interest rate paid to the Treasury for
underpayments will be the Federal
short-term rate (3%) plus three
percentage points (3%) for a total of six
percent (6%) for both corporations and
non-corporations. For corporate
overpayments, the rate is the Federal
short-term rate (3%) plus two
percentage points (2%) for a total of five
percent (5%). For overpayments made
by non-corporations, the rate is the
Federal short-term rate (3%) plus three
percentage points (3%) for a total of six
percent (6%). These interest rates used
to calculate interest on overdue
accounts (underpayments) and refunds
(overpayments) of customs duties are
increased from the previous quarter.
These interest rates are subject to
change for the calendar quarter
beginning January 1, 2023, and ending
on March 31, 2023.
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.
5 33
E:\FR\FM\20SEN1.SGM
U.S.C. 1605(a); 33 CFR 81.9.
20SEN1
57503
Federal Register / Vol. 87, No. 181 / Tuesday, September 20, 2022 / Notices
Beginning date
lotter on DSK11XQN23PROD with NOTICES1
070174
070175
020176
020178
020180
020182
010183
070183
010185
070185
010186
070186
010187
100187
010188
040188
100188
040189
100189
040191
010192
040192
100192
070194
100194
040195
070195
040196
070196
040198
010199
040199
040100
040101
070101
010102
010103
100103
040104
070104
100104
040105
100105
070106
010108
040108
070108
100108
010109
040109
010111
040111
100111
040116
040118
010119
070119
070120
040122
070122
100122
Ending date
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
VerDate Sep<11>2014
17:48 Sep 19, 2022
Jkt 256001
PO 00000
Frm 00052
063075
013176
013178
013180
013182
123182
063083
123184
063085
123185
063086
123186
093087
123187
033188
093088
033189
093089
033191
123191
033192
093092
063094
093094
033195
063095
033196
063096
033198
123198
033199
033100
033101
063001
123101
123102
093003
033104
063004
093004
033105
093005
063006
123107
033108
063008
093008
123108
033109
123110
033111
093011
033116
033118
123118
063019
063020
033122
063022
093022
123122
Fmt 4703
Sfmt 9990
Under-payments
(percent)
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
4
3
4
5
6
5
3
4
5
6
E:\FR\FM\20SEN1.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
4
3
4
5
6
5
3
4
5
6
20SEN1
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
3
4
5
57504
Federal Register / Vol. 87, No. 181 / Tuesday, September 20, 2022 / Notices
Dated: September 14, 2022.
Jeffrey Caine,
Chief Financial Officer, U.S. Customs and
Border Protection.
[FR Doc. 2022–20277 Filed 9–19–22; 8:45 am]
BILLING CODE 9111–14–P
DEPARTMENT OF HOMELAND
SECURITY
[Docket No. DHS–2022–0049]
Faith-Based Security Advisory Council
Office of Partnership and
Engagement (OPE), Department of
Homeland Security (DHS).
ACTION: Notice of open Federal Advisory
Committee meeting.
lotter on DSK11XQN23PROD with NOTICES1
AGENCY:
SUMMARY: The Faith-Based Security
Advisory Council (FBSAC) will meet
virtually on Thursday, October 6, 2022.
The meeting will be open to the public.
DATES: The meeting will take place from
10:30 a.m. EDT to 11:30 a.m. EDT on
Thursday, October 6, 2022. Please note
that the meeting may end early if the
Council has completed its business.
ADDRESSES: The FBSAC meeting will be
held via teleconference. Members of the
public interested in participating may
do so by following the process outlined
below. At all times during the meeting,
the public will be in listen-only mode.
Written comments can be submitted
from September 22, 2022 to October 4,
2022. Comments must be identified by
Docket No. DHS–2022–0049 and may be
submitted by one of the following
methods:
• Federal eRulemaking Portal: https://
www.regulations.gov. Follow the
instructions for submitting comments.
• Email: FBSAC@hq.dhs.gov. Include
Docket No. DHS–2022–0049 in the
subject line of the message.
• Mail: Michael J. Miron, Committee
Management Officer, Office of
Partnership and Engagement, Mailstop
0385, Department of Homeland
Security, 2707 Martin Luther King Jr.
Ave. SE, Washington, DC 20528.
Instructions: All submissions received
must include the words ‘‘Department of
Homeland Security’’ and ‘‘DHS–2022–
0049,’’ the docket number for this
action. Comments received will be
posted without alteration at https://
www.regulations.gov, including any
personal information provided. You
may wish to review the Privacy and
Security Notice found via a link on the
homepage of https://
www.regulations.gov.
Docket: For access to the docket to
read comments received by the Council,
go to https://www.regulations.gov, search
VerDate Sep<11>2014
17:48 Sep 19, 2022
Jkt 256001
‘‘DHS–2022–0049,’’ ‘‘Open Docket
Folder’’ and provide your comments.
FOR FURTHER INFORMATION CONTACT:
Michael J. Miron at 202–891–2876 or
FBSAC@hq.dhs.gov.
SUPPLEMENTARY INFORMATION: Notice of
this meeting is given under section 10(a)
of the Federal Advisory Committee Act
(FACA), Public Law 92–463 (5 U.S.C.
appendix), which requires each FACA
committee meeting to be open to the
public unless the President, or the head
of the agency to which the advisory
committee reports, determines that a
portion of the meeting may be closed to
the public in accordance with 5 U.S.C.
552b(c).
The FBSAC provides organizationally
independent, strategic, timely, specific,
and actionable advice to the Secretary
through the OPE Assistant Secretary,
who serves as the DHS Faith-Based
Organizations Security Coordinator, on
security and preparedness matters
related to places of worship, faith
communities, and faith-based
organizations. The Council consists of
members who are: faith-based
organization security officials; faithbased organization leaders; faith leaders;
state and local public safety, law
enforcement, and emergency
management leaders; and a
representative from the Department of
Justice or Federal Bureau of
Investigation.
The agenda for the meeting is as
follows: Council members will be
introduced, followed by the virtual
swearing-in of new members. DHS
senior leadership will provide opening
remarks, followed by a moderated
discussion.
Members of the public may register to
participate in this Council
teleconference via the following
procedures. Each individual must
provide their full legal name and email
address no later than 5 p.m. EDT on
Tuesday, October 4, 2022 to Michael J.
Miron of the Council via email to
FBSAC@hq.dhs.gov or via phone at 202–
891–2876. Members of the public who
have registered to participate will be
provided the conference call details
after the closing of the public
registration period and prior to the start
of the meeting.
For information on services for
individuals with disabilities, or to
request special assistance, please email
FBSAC@hq.dhs.gov by 5 p.m. EDT on
October 4, 2022 or call 202–891–2876.
The FBSAC is committed to ensuring all
participants have equal access
regardless of disability status. If you
require a reasonable accommodation
due to a disability to fully participate,
PO 00000
Frm 00053
Fmt 4703
Sfmt 4703
please contact Michael J. Miron at 202–
891–2876 or FBSAC@hq.dhs.gov as soon
as possible.
Dated: September 14, 2022.
Michael J. Miron,
Committee Management Officer, Department
of Homeland Security.
[FR Doc. 2022–20197 Filed 9–19–22; 8:45 am]
BILLING CODE 9112–FN–P
DEPARTMENT OF THE INTERIOR
Fish and Wildlife Service
[Docket No. FWS–HQ–IA–2022–0075;
FXIA16710900000–223–FF09A30000]
Marine Mammal Protection Act and
Wild Bird Conservation Act; Receipt of
Permit Applications
Fish and Wildlife Service,
Interior.
ACTION: Notice of receipt of permit
applications; request for comments.
AGENCY:
SUMMARY: We, the U.S. Fish and
Wildlife Service (Service), invite the
public to comment on foreign or native
species for which the Service has
jurisdiction under the Marine Mammal
Protection Act (MMPA) and foreign bird
species covered under the Wild Bird
Conservation Act (WBCA). With some
exceptions, the MMPA and WBCA
prohibit activities with listed species
unless Federal authorization is issued
that allows such activities. These Acts
also require that we invite public
comment before issuing permits for any
activity they otherwise prohibit with
respect to any species.
DATES: We must receive comments by
October 20, 2022.
ADDRESSES:
Obtaining Documents: The
application, application supporting
materials, and any comments and other
materials that we receive will be
available for public inspection at
https://www.regulations.gov in Docket
No. FWS–HQ–IA–2022–0075.
Submitting Comments: When
submitting comments, please specify the
name of the applicant and the permit
number at the beginning of your
comment. You may submit comments
by one of the following methods:
• Internet: https://
www.regulations.gov. Search for and
submit comments on Docket No. FWS–
HQ–IA–2022–0075.
• U.S. mail: Public Comments
Processing, Attn: Docket No. FWS–HQ–
IA–2022–0075; U.S. Fish and Wildlife
Service Headquarters, MS: PRB/3W;
5275 Leesburg Pike; Falls Church, VA
22041–3803.
E:\FR\FM\20SEN1.SGM
20SEN1
Agencies
[Federal Register Volume 87, Number 181 (Tuesday, September 20, 2022)]
[Notices]
[Pages 57502-57504]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-20277]
-----------------------------------------------------------------------
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 increase from the previous quarter. For the calendar quarter
beginning October 1, 2022, the interest rates for overpayments will be
5 percent for corporations and 6 percent for non-corporations, and the
interest rate for underpayments will be 6 percent for both corporations
and non-corporations. This notice is published for the convenience of
the importing public and U.S. Customs and Border Protection personnel.
DATES: The rates announced in this notice are applicable as of October
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 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 2022-15, the IRS determined the rates of interest
for the calendar quarter beginning October 1, 2022, and ending on
December 31, 2022. The interest rate paid to the Treasury for
underpayments will be the Federal short-term rate (3%) plus three
percentage points (3%) for a total of six percent (6%) for both
corporations and non-corporations. For corporate overpayments, the rate
is the Federal short-term rate (3%) plus two percentage points (2%) for
a total of five percent (5%). For overpayments made by non-
corporations, the rate is the Federal short-term rate (3%) plus three
percentage points (3%) for a total of six percent (6%). These interest
rates used to calculate interest on overdue accounts (underpayments)
and refunds (overpayments) of customs duties are increased from the
previous quarter. These interest rates are subject to change for the
calendar quarter beginning January 1, 2023, and ending on March 31,
2023.
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.
[[Page 57503]]
----------------------------------------------------------------------------------------------------------------
Corporate
Under-payments Over-payments 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 .................
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.............................. 033122 3 3 2
040122.............................. 063022 4 4 3
070122.............................. 093022 5 5 4
100122.............................. 123122 6 6 5
----------------------------------------------------------------------------------------------------------------
[[Page 57504]]
Dated: September 14, 2022.
Jeffrey Caine,
Chief Financial Officer, U.S. Customs and Border Protection.
[FR Doc. 2022-20277 Filed 9-19-22; 8:45 am]
BILLING CODE 9111-14-P