# 26 U.S.C. § 7270: Insurance policies

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7270>. Cite pinpoints as 26 U.S.C. § 7270(a)(1).

Any person who fails to comply with the requirements of section 4374 (relating to liability for tax on policies issued by foreign insurers), with intent to evade the tax shall, in addition to other penalties provided therefor, pay a fine of double the amount of the tax.

## Connections

Cites: § 4374 Liability for tax

Cited by: none

Derived from: 1939 § 1821(b)(3)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 865
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1815