26 USC § 7270 - Insurance policies

---
identifier: "/us/usc/t26/s7270"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7270 - Insurance policies"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7270"
section_name: "Insurance policies"
chapter_number: 75
chapter_name: "CRIMES, OTHER OFFENSES, AND FORFEITURES"
subchapter_number: "B"
subchapter_name: "Other Offenses"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 865; Pub. L. 94–455, title XIX, § 1904(b)(5)(A), Oct. 4, 1976, 90 Stat. 1815.)"
---


# § 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.

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 865; Pub. L. 94–455, title XIX, § 1904(b)(5)(A), Oct. 4, 1976, 90 Stat. 1815.)

## Editorial Notes

### Amendments

1976— substituted “liability for tax on policies issued by foreign insurers” for “the affixing of stamps on insurance policies, etc.”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1976 Amendment

Amendment by  effective on first day of first month which begins more than 90 days after , see , set out as a note under .