26 CFR Part 57
PART 57—HEALTH INSURANCE PROVIDERS FEE
- PART 57—HEALTH INSURANCE PROVIDERS FEE
- Chapter I—Internal Revenue Service, Department of the Treasury › Subchapter D—Miscellaneous Excise Taxes
- § 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.
- § 57.6302-1 Method of paying the health insurance providers fee.
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