republic-os/legal/us/code/title-26/chapter-34/section-4374.md

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LegalText	26 U.S.C. § 4374	Liability for tax	us	united_states_code	code_section	26	INTERNAL REVENUE CODE	34	TAXES ON CERTAIN INSURANCE POLICIES	4374	26 U.S.C. § 4374	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/s4374	data/legal/raw/us/code/title-26/usc26.xml	36cfe450b9328faa83e9c860f01c5e05d2fc519324b78b35ccc2d5f49c5cff8c	a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4	9fddd98fe6027f0dbb1d1fd375eec13f468263ead7bd95eebbcc63d21c47af12	2026-07-04	official	legal us-code

26 U.S.C. § 4374 - Liability for tax

Text

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 522; Pub. L. 85–859, title I, § 141(a), Sept. 2, 1958, 72 Stat. 1301; Pub. L. 89–44, title VIII, § 804(a)(1), (2), June 21, 1965, 79 Stat. 160; Pub. L. 94–455, title XIX, § 1904(a)(12), Oct. 4, 1976, 90 Stat. 1813.)

Notes

Editorial Notes

Prior ProvisionsFor provisions of prior sections 4375, 4381 to 4384, see Prior Provisions note preceding section 4371 of this title.

Amendments1976—Pub. L. 94–455 substituted in section catchline “Liability for tax” for “Payment of tax” and in text provisions relating to payment of tax on basis of a return and to tax-exempt status of United States and its agencies and instrumentalities for provisions relating to placing of stamps on any policy, indemnity bond, or annuity contract referred to in section 4371 and to regulation by Secretary that tax be paid on basis of a return. 1965—Pub. L. 89–44 substituted “Payment of tax” for “Affixing of stamps” in section catchline, and inserted sentence authorizing Secretary or his delegate to provide by regulation for payment on basis of a return of tax imposed by section 4371. 1958—Pub. L. 85–859 reenacted section without change.

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.

Effective Date of 1965 AmendmentPub. L. 89–44, title VIII, § 804(c), June 21, 1965, 79 Stat. 160, provided that: “The amendments made by subsection (a) [amending this section] shall take effect on July 1, 1965. The amendments made by subsection (b) [amending section 4371 of this title] shall apply with respect to policies, bonds, and contracts with respect to which the tax imposed by section 4371 of the Code is required to be paid on the basis of a return.”

Determination of Partnership as Continuing or Terminated PartnershipPub. L. 85–859, title I, § 141(b), Sept. 2, 1958, 72 Stat. 1304, mandated that only changes in the partnership occurring on or after the effective date specified in section 1(c) of Pub. L. 85–859 shall be taken into account in the determination of whether a partnership is a continuing or terminated one.