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26 U.S.C. § 7270

Title 26Chapter 75Current through PL 116-220~1 min readLast updated: March 30, 2026View on OLRC →
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§ 7270. Insurance policies

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.

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