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26 U.S.C. § 7270

Title 26 Chapter 75 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View 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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