Subpart A - Introduction

§ 46.0-1 - Introduction.

§ 46.0-2 - General definitions and use of terms.

Subpart B - Tax on Policies Issued by Foreign Insurers

§ 46.4371-1 - Applicability of subpart.

§ 46.4371-2 - Imposition of tax on policies issued by foreign insurers; scope of tax.

§ 46.4371-3 - Rate and computation of tax.

§ 46.4371-4 - Records required with respect to foreign insurance policies.

§ 46.4374-1 - Liability for tax.

Subpart C - Fees on Insured and Self-insured Health Plans

§ 46.4375-1 - Fee on issuers of specified health insurance policies.

§ 46.4376-1 - Fee on sponsors of self-insured health plans.

§ 46.4377-1 - Definitions and special rules.

Subpart D - Excise Tax on Obligations Not in Registered Form

§ 46.4701-1 - Tax on issuer of registration-required obligation not in registered form.