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 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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
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