Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds of Customs Duties, 77879-77881 [2024-21785]
Download as PDF
77879
Federal Register / Vol. 89, No. 185 / Tuesday, September 24, 2024 / Notices
SAMHSA and its Centers will use the
data collected for annual reporting
required by GPRMA, to describe clients
and individuals served and to
summarize outputs and outcomes of
grant program activities. SAMHSA and
its Centers will use the data for annual
reporting. SAMHSA’s report for each
fiscal year will include actual results of
performance monitoring for the three
preceding fiscal years. Information
collected through this request will allow
SAMHSA to report on the results of
these performance outcomes as well as
be consistent with SAMHSA-specific
performance domains, and to assess the
accountability and performance of its
discretionary grant programs. The
information collected through this
request will allow SAMHSA to improve
its ability to assess the impact of its
programs on key outcomes of interest
and to gather vital descriptive
characteristics about clients served by
discretionary grant programs.
Currently, there are 76,209 total
burden hours in the two data
collections. SAMHSA is requesting an
increase to 139,178 hours to account for
additional grantees having reporting
requirements and to account more fully
for the time needed to report quarterly
on the IPP indicators. The proposed
estimate of time to collect data and
complete the instruments is shown in
table 1.
TABLE1—ESTIMATES OF ANNUALIZED HOUR BURDEN
Number of
respondents
SAMHSA tool
Total
responses
Hours per
response
Total hour
burden
Client-level baseline assessment—interview ...........................................
Client-level baseline assessment—administrative ...................................
Client-level 3- or 6-month reassessment—interview ...............................
Client-level 3- or 6-month reassessment—administrative .......................
Client-level discharge assessment—interview ........................................
Client-level discharge assessment—administrative ................................
Section H Program Specific Data: baseline, 3- or 6-month reassessment, and/or clinical discharge ............................................................
Subtotal .............................................................................................
75,600
84,000
53,760
67,200
12,500
25,000
1
1
1
1
1
1
75,600
84,000
53,760
67,200
12,500
25,000
0.3
0.1
0.3
0.1
0.3
0.1
22,680
8,400
16,128
6,720
3,750
2,500
75,000
393,060
2
....................
150,000
468,060
0.1
....................
15,000
75,178
Infrastructure development, prevention, and mental health promotion
quarterly record abstraction .................................................................
2,000
4
8,000
8
64,000
Subtotal .............................................................................................
2,000
....................
8,000
....................
64,000
Total ...........................................................................................
395,060
....................
476,060
....................
139,178
Written comments and
recommendations for the proposed
information collection should be sent
within 30 days of publication of this
notice to www.reginfo.gov/public/do/
PRAMain. Find this particular
information collection by selecting
‘‘Currently under 30-day Review—Open
for Public Comments’’ or by using the
search function.
Krishna Palipudi,
Social Science Analyst.
[FR Doc. 2024–21790 Filed 9–23–24; 8:45 am]
BILLING CODE 4162–20–P
DEPARTMENT OF HOMELAND
SECURITY
Bruce Ingalls, Revenue Division,
Collection Refunds & Analysis Branch,
6650 Telecom Drive, Suite #100,
Indianapolis, Indiana 46278; telephone
(317) 298–1107.
SUPPLEMENTARY INFORMATION:
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.
ACTION: General notice.
AGENCY:
Background
This notice advises the public
that the quarterly Internal Revenue
SUMMARY:
VerDate Sep<11>2014
18:07 Sep 23, 2024
Jkt 262001
Service interest rates used to calculate
interest on overdue accounts
(underpayments) and refunds
(overpayments) of customs duties will
remain the same as the previous quarter.
For the calendar quarter beginning
October 1, 2024, the interest rates for
underpayments will be 8 percent for
both corporations and non-corporations.
The interest rate for overpayments will
be 8 percent for non-corporations and 7
percent for 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,
2024.
FOR FURTHER INFORMATION CONTACT:
U.S. Customs and Border Protection
lotter on DSK11XQN23PROD with NOTICES1
Responses
per
respondent
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
PO 00000
Frm 00069
Fmt 4703
Sfmt 4703
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 2024–18, the IRS
determined the rates of interest for the
calendar quarter beginning October 1,
2024, and ending on December 31, 2024.
The interest rate paid to the Treasury for
underpayments will be the Federal
short-term rate (5%) plus three
percentage points (3%) for a total of
eight percent (8%) for both corporations
and non-corporations. For
overpayments made by noncorporations, the rate is the Federal
short-term rate (5%) plus three
percentage points (3%) for a total of
eight percent (8%). For corporate
overpayments, the rate is the Federal
short-term rate (5%) plus two
E:\FR\FM\24SEN1.SGM
24SEN1
77880
Federal Register / Vol. 89, No. 185 / Tuesday, September 24, 2024 / Notices
percentage points (2%) for a total of
seven percent (7%). These interest rates
used to calculate interest on overdue
accounts (underpayments) and refunds
(overpayments) of customs duties
remain the same as the previous quarter.
These interest rates are subject to
change for the calendar quarter
beginning January 1, 2025, and ending
on March 31, 2025.
For the convenience of the importing
public and U.S. Customs and Border
lotter on DSK11XQN23PROD with NOTICES1
Beginning date
070174
070175
020176
020178
020180
020182
010183
070183
010185
070185
010186
070186
010187
100187
010188
040188
100188
040189
100189
040191
010192
040192
100192
070194
100194
040195
070195
040196
070196
040198
010199
040199
040100
040101
070101
010102
010103
100103
040104
070104
100104
040105
100105
070106
010108
040108
070108
100108
010109
040109
010111
040111
100111
040116
040118
010119
070119
070120
040122
070122
100122
010123
100123
Ending date
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
.....................................................................................
VerDate Sep<11>2014
18:07 Sep 23, 2024
Jkt 262001
PO 00000
Frm 00070
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
123124
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)
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
8
E:\FR\FM\24SEN1.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
7
8
24SEN1
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
6
7
Federal Register / Vol. 89, No. 185 / Tuesday, September 24, 2024 / Notices
Crinley S. Hoover,
Acting Chief Financial Officer, U.S. Customs
and Border Protection.
[FR Doc. 2024–21785 Filed 9–23–24; 8:45 am]
BILLING CODE 9111–14–P
DEPARTMENT OF HOMELAND
SECURITY
U.S. Customs and Border Protection
Notice of Revocation of Customs
Brokers’ National Permits
U.S. Customs and Border
Protection, Department of Homeland
Security.
lotter on DSK11XQN23PROD with NOTICES1
AGENCY:
Revocation of customs brokers’
national permits.
ACTION:
This document provides
notice of the revocation by operation of
law of customs brokers’ national permits
for calendar years 2023 and 2024.
FOR FURTHER INFORMATION CONTACT:
Mohammad O. Qureshi, Chief, Broker
Management Branch, Office of Trade,
(202) 909–3753, or
mohammad.o.qureshi@cbp.dhs.gov.
SUPPLEMENTARY INFORMATION: This
document provides notice that,
pursuant to section 641 of the Tariff Act
of 1930, as amended (19 U.S.C. 1641),
and sections 111.45(b) and 111.96(c) of
SUMMARY:
title 19 of the Code of Federal
Regulations (19 CFR 111.45(b) and 19
CFR 111.96(c)), the following customs
brokers’ national permits were revoked
by operation of law, without prejudice,
for failure to pay the annual permit user
fee for calendar year 2023 by February
24, 2023, or calendar year 2024 by
February 9, 2024.1 Pursuant to 19 CFR
111.45(c), a list of revoked customs
brokers’ national permits appears below.
Last name/company name
First name
Acosta ...........................................................................................................................
Ampac Customs Service Inc ........................................................................................
Bansard Anker International LLC .................................................................................
BRi Boise Inc ................................................................................................................
Bruno ............................................................................................................................
Bustard .........................................................................................................................
Casso ...........................................................................................................................
Chariez .........................................................................................................................
Christiansen ..................................................................................................................
Daniel D. Casale Customs Broker Inc .........................................................................
Diaz ..............................................................................................................................
Dubon ...........................................................................................................................
Duncan .........................................................................................................................
eDrawback LLC ............................................................................................................
F.C. Felhaber & Co., Inc ..............................................................................................
Gateway CHB, Ltd .......................................................................................................
GEFCO Forwarding USA, Inc ......................................................................................
Golovets .......................................................................................................................
Hart Worldwide Logistics Inc ........................................................................................
Heimark ........................................................................................................................
Hellstrom ......................................................................................................................
Hossain .........................................................................................................................
Indigo Trade Solutions LLC .........................................................................................
Jarrett ...........................................................................................................................
Kim ...............................................................................................................................
Krief ..............................................................................................................................
Labay/Summers International, Inc ...............................................................................
Liao ...............................................................................................................................
Logicargo Trade Group LLC ........................................................................................
Lu ..................................................................................................................................
Michaud ........................................................................................................................
Moyer ............................................................................................................................
Nistal Intl Inc .................................................................................................................
Noah .............................................................................................................................
Nobel Cargo Customs Inc ............................................................................................
Oliva-Hardison ..............................................................................................................
PCU Customs Brokers .................................................................................................
Preferred Services Inc ..................................................................................................
Prologix LLC .................................................................................................................
Riggs ............................................................................................................................
Tri-Port Clearance Corp ...............................................................................................
Voight ...........................................................................................................................
Whittingham ..................................................................................................................
Martha L ....................................................
...................................................................
...................................................................
...................................................................
Mary Jo .....................................................
Michelle J ..................................................
Luis R ........................................................
Jose ..........................................................
Michael Brian ............................................
...................................................................
Benny ........................................................
Eduardo ....................................................
Robert A ....................................................
...................................................................
...................................................................
...................................................................
...................................................................
Alexander ..................................................
...................................................................
David Preston ...........................................
Lenny Dean ..............................................
Amir ...........................................................
...................................................................
Deborah Anne ...........................................
Chong H ....................................................
Gerald Jacob ............................................
...................................................................
Mike ..........................................................
...................................................................
Cindy Yu ...................................................
Peggy G ....................................................
Peter C ......................................................
...................................................................
Frank Seung .............................................
...................................................................
Angel A .....................................................
...................................................................
...................................................................
...................................................................
Kathleen Tansey .......................................
...................................................................
Paul ...........................................................
David .........................................................
1 U.S. Customs and Border Protection publishes
the date by which the permit user fee must be paid
VerDate Sep<11>2014
18:07 Sep 23, 2024
Jkt 262001
annually. See 87 FR 77132 (December 16, 2022) and
88 FR 82910 (November 27, 2023).
PO 00000
Frm 00071
Fmt 4703
Sfmt 4703
77881
E:\FR\FM\24SEN1.SGM
24SEN1
Permit No.
2022–0348
2022–0220
17–157
06–0108
17–016
2022–0487
2022–0415
19–133
2022–0218
99–0123
2020–0085
2022–0290
12–039
2022–0103
13–019
99–00643
99–00429
2022–0450
08–0064
2022–0269
15–019
2022–0212
19–036
11–060
2022–0179
2022–0485
2022–0209
09–0058
2021–0003
2020–0032
2022–0213
07–0149
17–123
06–0120
11–019
2022–0336
19–072
12–056
19–017
08–0040
99–00205
2022–0263
04–00010
Agencies
[Federal Register Volume 89, Number 185 (Tuesday, September 24, 2024)]
[Notices]
[Pages 77879-77881]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-21785]
=======================================================================
-----------------------------------------------------------------------
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 as the previous quarter. For the calendar quarter
beginning October 1, 2024, the interest rates for underpayments will be
8 percent for both corporations and non-corporations. The interest rate
for overpayments will be 8 percent for non-corporations and 7 percent
for 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, 2024.
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 2024-18, the IRS determined the rates of interest
for the calendar quarter beginning October 1, 2024, and ending on
December 31, 2024. The interest rate paid to the Treasury for
underpayments will be the Federal short-term rate (5%) plus three
percentage points (3%) for a total of eight percent (8%) for both
corporations and non-corporations. For overpayments made by non-
corporations, the rate is the Federal short-term rate (5%) plus three
percentage points (3%) for a total of eight percent (8%). For corporate
overpayments, the rate is the Federal short-term rate (5%) plus two
[[Page 77880]]
percentage points (2%) for a total of seven percent (7%). These
interest rates used to calculate interest on overdue accounts
(underpayments) and refunds (overpayments) of customs duties remain the
same as the previous quarter. These interest rates are subject to
change for the calendar quarter beginning January 1, 2025, and ending
on March 31, 2025.
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
100123.............................. 123124 8 8 7
----------------------------------------------------------------------------------------------------------------
[[Page 77881]]
Crinley S. Hoover,
Acting Chief Financial Officer, U.S. Customs and Border Protection.
[FR Doc. 2024-21785 Filed 9-23-24; 8:45 am]
BILLING CODE 9111-14-P