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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter D - Miscellaneous Excise Taxes |
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Part 57 - Health Insurance Providers Fee |
| § 57.1 - Overview. |
| § 57.2 - Explanation of terms. |
| § 57.3 - Reporting requirements and associated penalties. |
| § 57.4 - Fee calculation. |
| § 57.5 - Notice of preliminary fee calculation. |
| § 57.6 - Error correction process. |
| § 57.7 - Notification and fee payment. |
| § 57.8 - Tax treatment of fee. |
| § 57.9 - Refund claims. |
| § 57.10 - Applicability date. |
| § 57.10T - Effective/applicability date (temporary). |
| § 57.6302-1 - Method of paying the health insurance providers fee. |
| § 57.2T - Explanation of terms (temporary). |