{"data":{"id":"us/26-cfr-57.9","jurisdiction":"us","citation":"26 CFR 57.9","heading":"Refund claims.","body":"Any claim for a refund of the fee must be made by the entity that paid the fee to the government and must be made on Form 843, “Claim for Refund and Request for Abatement,” in accordance with the instructions for that form.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES","PART 57—HEALTH INSURANCE PROVIDERS FEE"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"7a323979abbd2040d94be938b9fe84a7730960d58e0b389343429d7b01b7d981","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-57.8","next":"us/26-cfr-57.10"},"notice":"GroundRules: Original legal text. Not legal advice."}