# 26 U.S.C. § 4374: Liability for tax

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s4374>. Cite pinpoints as 26 U.S.C. § 4374(a)(1).

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.

## Regulations

- [Treas. Reg. § 46.4374-1](/26/reg/46.4374-1.md): Liability for tax. (interprets § 4374)

## Final rules

- [67 FR 70845](https://www.federalregister.gov/documents/2002/11/27/02-30139/liability-for-insurance-premium-excise-tax) (2002): Liability For Insurance Premium Excise Tax

## Connections

Cites: none

Cited by: § 7270 Insurance policies

Derived from: 1939 § 1821(b)(3)

## Prior provisions

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

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 522
- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1301
- 1965-06-21: [Pub. L. 89-44](/26/act/89-44.md), 79 Stat. 160
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1813