{"data":{"id":"us/26-u.s.c.-4374","jurisdiction":"us","citation":"26 U.S.C. § 4374","heading":"Liability for tax","body":"The tax imposed by this chapter shall be paid, on the basis of a return, by any person who makes, signs, issues, or sells any of the documents and instruments subject to the tax, or for whose use or benefit the same are made, signed, issued, or sold. The United States or any agency or instrumentality thereof shall not be liable for the tax.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 34—TAXES ON CERTAIN INSURANCE POLICIES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"aa178c3c45b7e6873e57f20ef8b89b9f22fd82a59a11c5d284473d4a77ed485d","source_id":"us","stale":true,"prev":"us/26-u.s.c.-4373","next":"us/26-u.s.c.-4375"},"notice":"GroundRules: Original legal text. Not legal advice."}