US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

26 U.S.C. § 7270: Insurance policies

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 75—CRIMES, OTHER OFFENSES, AND FORFEITURES

Any person who fails to comply with the requirements of section 4374 (relating to liability for tax on policies issued by foreign insurers), with intent to evade the tax shall, in addition to other penalties provided therefor, pay a fine of double the amount of the tax.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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