Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds of Customs Duties, 42946-42948 [2023-14188]

Download as PDF 42946 Federal Register / Vol. 88, No. 127 / Wednesday, July 5, 2023 / Notices Place: National Institutes of Health, Rockledge II, 6701 Rockledge Drive, Bethesda, MD 20892 (Virtual Meeting). Contact Person: Jeffrey Smiley, Ph.D., Scientific Review Officer, Center for Scientific Review, National Institutes of Health, 6701 Rockledge Drive, Room 6194, MSC 7804, Bethesda, MD 20892, (301) 272– 4596, smileyja@csr.nih.gov. This notice is being published less than 15 days prior to the meeting due to the timing limitations imposed by the review and funding cycle. (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: June 29, 2023. Victoria E. Townsend, Program Analyst, Office of Federal Advisory Committee Policy. [FR Doc. 2023–14151 Filed 7–3–23; 8:45 am] BILLING CODE 4140–01–P DEPARTMENT OF HEALTH AND HUMAN SERVICES National Institutes of Health Center for Scientific Review; Notice of Closed Meetings ddrumheller on DSK120RN23PROD with NOTICES1 Pursuant to section 1009 of the Federal Advisory Committee Act, as amended, notice is hereby given of the following meetings. 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: Center for Scientific Review Special Emphasis Panel; Special Topics: Vision and Low Vision Technologies. Date: July 25, 2023. Time: 12:00 p.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: Barbara Susanne Mallon, Ph.D., Scientific Review Officer, Center for Scientific Review, National Institutes of Health, 6701 Rockledge Drive, Bethesda, MD 20892, (301) 480–8992, mallonb@ mail.nih.gov. Name of Committee: Center for Scientific Review, Special Emphasis Panel; Multimodal Approaches in Neurodevelopmental and Neuropsychiatric Disorders. VerDate Sep<11>2014 17:11 Jul 03, 2023 Jkt 259001 Date: July 26, 2023. Time: 10:00 a.m. to 2:00 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: Samuel C. Edwards, Ph.D., Chief, Center for Scientific Review, National Institutes of Health, 6701 Rockledge Drive, Room 5210, MSC 7846, Bethesda, MD 20892, (301) 435–1246, edwardss@csr.nih.gov. Name of Committee: Center for Scientific Review Special Emphasis Panel; Member Conflict: Comorbidities, Cancer and CoInfection in HIV and AIDS. Date: August 1, 2023. Time: 11:00 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: Carmen Angeles UfretVincenty, Ph.D., Scientific Review Officer, Center for Scientific Review, National Institutes of Health, 6701 Rockledge Drive, Bethesda, MD 20892, (301) 594–0912, carmen.ufret-vincenty@nih.gov. Name of Committee: Center for Scientific Review Special Emphasis Panel; Member Conflicts: Neuroscience of Basic Visual Processes. Date: August 2, 2023. Time: 1:00 p.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: John N. Stabley, Ph.D., Scientific Review Officer, Center for Scientific Review, National Institutes of Health, 6701 Rockledge Drive, Bethesda, MD 20892, (301) 594–0566, stableyjn@ 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: June 29, 2023. Victoria E. Townsend, Program Analyst, Office of Federal Advisory Committee Policy. [FR Doc. 2023–14152 Filed 7–3–23; 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 of Customs Duties U.S. Customs and Border Protection, Department of Homeland Security. AGENCY: PO 00000 Frm 00038 Fmt 4703 Sfmt 4703 ACTION: General notice. 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 July 1, 2023, the interest rates for overpayments will be 6 percent for corporations and 7 percent for noncorporations, and the interest rate for underpayments will be 7 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 July 1, 2023. 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 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 2023–11, the IRS determined the rates of interest for the calendar quarter beginning July 1, 2023, and ending on September 30, 2023. The interest rate paid to the Treasury for underpayments will be the Federal short-term rate (4%) plus three percentage points (3%) for a total of seven percent (7%) for both corporations and non-corporations. For corporate overpayments, the rate is the Federal short-term rate (4%) plus two percentage points (2%) for a total of six percent (6%). For overpayments made by non-corporations, the rate is the Federal short-term rate (4%) plus three E:\FR\FM\05JYN1.SGM 05JYN1 42947 Federal Register / Vol. 88, No. 127 / Wednesday, July 5, 2023 / Notices percentage points (3%) for a total of seven percent (7%). These interest rates used to calculate interest on overdue accounts (underpayments) and refunds (overpayments) of customs duties remained the same from the previous quarter. These interest rates are subject to change for the calendar quarter beginning October 1, 2023, and ending on December 31, 2023. For the convenience of the importing public and U.S. Customs and Border ddrumheller on DSK120RN23PROD 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 070104 100104 040105 100105 070106 010108 040108 070108 100108 010109 040109 010111 040111 100111 040116 040118 010119 070119 070120 040122 070122 100122 010123 Ending date ........................................................................................................... ........................................................................................................... ........................................................................................................... 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VerDate Sep<11>2014 17:11 Jul 03, 2023 Jkt 259001 PO 00000 Frm 00039 Fmt 4703 Sfmt 4703 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. Under-payments (percent) 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 093023 E:\FR\FM\05JYN1.SGM Corporate Overpayments (Eff. 1–1–99) (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 7 05JYN1 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 7 ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ 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 6 42948 Federal Register / Vol. 88, No. 127 / Wednesday, July 5, 2023 / Notices Dated: June 28, 2023. Crinley S. Hoover, Acting Chief Financial Officer, U.S. Customs and Border Protection. [FR Doc. 2023–14188 Filed 7–3–23; 8:45 am] BILLING CODE 9111–14–P DEPARTMENT OF THE INTERIOR Bureau of Land Management [LLNML00000 L16440000.NU0000 LXAMPPLN0000 234L1109AF] Authority: 43 CFR 8364.1 David Wallace, Acting BLM Las Cruces District Manager. [FR Doc. 2023–14159 Filed 7–3–23; 8:45 am] BILLING CODE 4331–23–P DEPARTMENT OF THE INTERIOR Bureau of Land Management Description of Closed Area [LLMT929000–234–L14400000.BJ0000; MO# 4500171887] Notice of Temporary Closure of Public Lands in Don˜a Ana County, NM The public lands to be closed under this notice are described as: Notice of Proposed Filing of Plats of Survey, South Dakota Bureau of Land Management, Interior. ACTION: Notice of temporary closure. New Mexico Meridian AGENCY: AGENCY: Notice is hereby given that the Bureau of Land Management (BLM) Las Cruces District Office is implementing the following closure to all public use within the area known as Community Pit No. 1 in Don˜a Ana County, New Mexico, including casual use (defined as any short-term, noncommercial activity that does not noticeably damage or disturb public lands, resources, or improvements), due to public safety concerns. Specifically, the closure is needed to reduce or prevent the opportunity for damage to property, personal injury, or loss of life from unstable conditions such as 150foot-high walls. DATES: The area specified below will be closed until reclamation of the site is completed or, July 7, 2025 whichever comes first. In the interim, the BLM will mitigate the safety issues in this area as reclamation of the site proceeds. ADDRESSES: This temporary closure order will be posted in the BLM Las Cruces District Office, 1800 Marquess Street, Las Cruces, NM 88005–3371. Maps of the affected area and other documents associated with this temporary closure are available at the Las Cruces District Office. FOR FURTHER INFORMATION CONTACT: Anthony Hom, Supervisory Lands and Minerals Resources Specialist, 1800 Marquess Street, Las Cruces, New Mexico 88005; email: ahom@blm.gov, or telephone: (575) 525–4300. Individuals in the United States who are deaf, deafblind, hard of hearing, or have a speech disability may dial 711 (TTY, TDD, or TeleBraille) to access telecommunications relay services. Individuals outside the United States should use the relay services offered within their country to make international calls to the point-ofcontact in the United States. SUMMARY: ddrumheller on DSK120RN23PROD with NOTICES1 The Las Cruces District Office has completed an environmental assessment (DOI–BLM– NM–L000–2010–0086–EA) and a determination of NEPA adequacy (DOI– BLM–NM–L000–2023–0005–DNA) to close the area to public use, evaluating the potential reclamation of the site and analyzing the hazards to public health and safety until such time as reclamation of the site would be completed. SUPPLEMENTARY INFORMATION: VerDate Sep<11>2014 17:11 Jul 03, 2023 Jkt 259001 T. 22 S., R. 1 E., Sec. 19, SW1⁄4NW1/4SE1⁄4, SW1⁄4SW1⁄4SE1⁄4NW1⁄4SE1⁄4, SE1⁄4SW1⁄4SE1⁄4NW1⁄4SE1⁄4, SW1⁄4SE1⁄4SE1⁄4NW1⁄4SE1⁄4, SE1⁄4SE1⁄4SE1⁄4NW1⁄4SE1⁄4, SW1⁄4SE1⁄4, SW1⁄4NE1⁄4SE1⁄4SE1⁄4, SE1⁄4NE1⁄4SE1⁄4SE1⁄4, NW1⁄4NW1⁄4SE1⁄4SE1⁄4, SW1⁄4NW1⁄4SE1⁄4SE1⁄4, SE1⁄4NW1⁄4SE1⁄4SE1⁄4, SW1⁄4SE1⁄4SE1⁄4, SE1⁄4SE1⁄4SE1⁄4 Don˜a Ana County, New Mexico, totaling 85 acres. All public use, including casual use, is prohibited on this 85-acre parcel. Exceptions to Closure This closure does not affect the ability of local, State, or Federal officials in the performance of their duties in the area, including the discharge of firearms. This notice will be posted along the roads and trails near and within the area where this closure is in effect. The following persons are exempt from this closure order: a. Federal, State, or local law enforcement officers, while acting within the scope of their official duties; b. Any person who obtains, or currently is in possession of, an authorization or permit from the BLM for use of the land identified in this closure; and c. Users of Prehistoric Trackways National Monument Loop Road, Presidential Staircase Road, and the Arroyo Trail, who may continue to use these routes to traverse the closure area; however, users must stay on those designated roads and trails. Enforcement Violations of these closures and restrictions are punishable by fines in accordance with 18 U.S.C. 3571, imprisonment not to exceed one year, or both. These actions are taken to protect public health and safety. PO 00000 Frm 00040 Fmt 4703 Sfmt 4703 Bureau of Land Management, Interior. ACTION: Notice of proposed official filing. The plats of surveys for the lands described in this notice are scheduled to be officially filed 30 calendar days after the date of this publication in the BLM Montana State Office, Billings, Montana. The surveys, which were executed at the request of the Superintendent, Crow Creek Agency, Bureau of Indian Affairs dated February 27, 2020, and Interagency Agreement No. 4500146692, dated July 30, 2020, are necessary for the management of these lands. DATES: A person or party who wishes to protest this decision must file a notice of protest in time for it to be received in the BLM Montana State Office no later than 30 days after the date of this publication. ADDRESSES: A copy of the plats may be obtained from the Public Room at the BLM Montana State Office, 5001 Southgate Drive, Billings, Montana 59101, upon required payment. The plats may be viewed at this location at no cost. FOR FURTHER INFORMATION CONTACT: Josh Alexander, BLM Chief Cadastral Surveyor for South Dakota; telephone: (406) 896–5123; email: jalexand@ blm.gov. Persons who use a telecommunications device for the deaf (TDD) may call the Federal Relay Service (FRS) at (800) 877–8339 to contact the above individual during normal business hours. The FRS is available 24 hours a day, 7 days a week, to leave a message or question with the above individual. You will receive a reply during normal business hours. SUPPLEMENTARY INFORMATION: The lands surveyed are: SUMMARY: Fifth Principal Meridian, South Dakota T. 109 N., R. 73 W. Secs. 4, 5, 6 and 7. E:\FR\FM\05JYN1.SGM 05JYN1

Agencies

[Federal Register Volume 88, Number 127 (Wednesday, July 5, 2023)]
[Notices]
[Pages 42946-42948]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-14188]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF HOMELAND SECURITY

U.S. Customs and Border Protection


Quarterly IRS Interest Rates Used in Calculating Interest on 
Overdue Accounts and Refunds of 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 July 1, 2023, the interest rates for overpayments 
will be 6 percent for corporations and 7 percent for non-corporations, 
and the interest rate for underpayments will be 7 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 July 1, 
2023.

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 2023-11, the IRS determined the rates of interest 
for the calendar quarter beginning July 1, 2023, and ending on 
September 30, 2023. The interest rate paid to the Treasury for 
underpayments will be the Federal short-term rate (4%) plus three 
percentage points (3%) for a total of seven percent (7%) for both 
corporations and non-corporations. For corporate overpayments, the rate 
is the Federal short-term rate (4%) plus two percentage points (2%) for 
a total of six percent (6%). For overpayments made by non-corporations, 
the rate is the Federal short-term rate (4%) plus three

[[Page 42947]]

percentage points (3%) for a total of seven percent (7%). These 
interest rates used to calculate interest on overdue accounts 
(underpayments) and refunds (overpayments) of customs duties remained 
the same from the previous quarter. These interest rates are subject to 
change for the calendar quarter beginning October 1, 2023, and ending 
on December 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.

----------------------------------------------------------------------------------------------------------------
                                                                                                     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
010123.........................................          093023                7               7               6
----------------------------------------------------------------------------------------------------------------



[[Page 42948]]

    Dated: June 28, 2023.
Crinley S. Hoover,
Acting Chief Financial Officer, U.S. Customs and Border Protection.
[FR Doc. 2023-14188 Filed 7-3-23; 8:45 am]
BILLING CODE 9111-14-P
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