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.

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