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Current as of January 01, 2024 | Updated by Findlaw Staff
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.
Cite this article: FindLaw.com - 26 U.S.C. § 7270 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 7270. Insurance policies - last updated January 01, 2024 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-7270/
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