Title 26

PART 57

Part 57 - Health Insurance Providers Fee

PART 57 - HEALTH INSURANCE PROVIDERS FEE Authority:26 U.S.C. 7805; sec. 9010, Pub. L. 111-148 (124 Stat. 119 (2010)).

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.

26:19.0.1.1.8.0.1.1SECTION 57.1
   57.1 Overview.
26:19.0.1.1.8.0.1.2SECTION 57.2
   57.2 Explanation of terms.
26:19.0.1.1.8.0.1.3SECTION 57.3
   57.3 Reporting requirements and associated penalties.
26:19.0.1.1.8.0.1.4SECTION 57.4
   57.4 Fee calculation.
26:19.0.1.1.8.0.1.5SECTION 57.5
   57.5 Notice of preliminary fee calculation.
26:19.0.1.1.8.0.1.6SECTION 57.6
   57.6 Error correction process.
26:19.0.1.1.8.0.1.7SECTION 57.7
   57.7 Notification and fee payment.
26:19.0.1.1.8.0.1.8SECTION 57.8
   57.8 Tax treatment of fee.
26:19.0.1.1.8.0.1.9SECTION 57.9
   57.9 Refund claims.
26:19.0.1.1.8.0.1.10SECTION 57.10
   57.10 Applicability date.
26:19.0.1.1.8.0.1.11SECTION 57.6302-1
   57.6302-1 Method of paying the health insurance providers fee.