Fabio
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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 26 U.S.C. § 7270 | Insurance policies | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 75 | CRIMES, OTHER OFFENSES, AND FORFEITURES | 7270 | 26 U.S.C. § 7270 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s7270 | data/legal/raw/us/code/title-26/usc26.xml | ac90416ad2b3d3dc46c9c7a98db0186a4b2e7ff98a1c5b843e3980690d1c1492 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 3d07a06b0bfbd699f6af02735ae3ad9a336933f9c8d6ee12ff971805391ef287 | 2026-07-04 | official |
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26 U.S.C. § 7270 - Insurance policies
Text
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 865; Pub. L. 94–455, title XIX, § 1904(b)(5)(A), Oct. 4, 1976, 90 Stat. 1815.)
Notes
Editorial Notes
Amendments1976—Pub. L. 94–455 substituted “liability for tax on policies issued by foreign insurers” for “the affixing of stamps on insurance policies, etc.”.
Statutory Notes and Related Subsidiaries
Effective Date of 1976 AmendmentAmendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94–455, set out as a note under section 4041 of this title.