26 CFR Part 57 - 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.
- § 57.6302-1 Method of paying the health insurance providers fee.
Authority:
Section 57.3 also issued under 26 U.S.C. 6071(a);
Section 57.7 also issued under 26 U.S.C. 6302(a);
Section 57.6302-1 also issued under 26 U.S.C. 6302(a).
Source:
T.D. 9643, 78 FR 71487, Nov. 29, 2013, unless otherwise noted.