26 CFR Part 57
HEALTH INSURANCE PROVIDERS FEE
June 25, 2020
§
57.1
Overview
§
57.2
Explanation of terms
§
57.3
Reporting requirements and associated penalties
§
57.4
Fee calculation
§
57.5
Notice of preliminary fee calculation
§
57.6
Error correction process
§
57.7
Notification and fee payment
§
57.8
Tax treatment of fee
§
57.9
Refund claims
§
57.10
Applicability date
§
57.6302-1
Method of paying the health insurance providers fee
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