Treasury Regulations (26 C.F.R.)
26 CFR § 57.6302-1
Method of paying the health insurance providers fee.
Official textecfr.govlast amended
# (a) Fee to be paid by electronic funds transfer.
Under the authority of section 6302(a), the fee imposed on covered entities engaged in the business of providing health insurance for United States health risks under section 9010 and § 57.4 must be paid by electronic funds transfer as defined in § 31.6302-1(h)(4)(i) of this chapter, as if the fee were a depository tax. For the time for paying the fee, see § 57.7.
# (b) Effective/Applicability date.
This section applies with respect to any fee that is due on or after September 30, 2014.
Source: view the official text
In this part (11 sections)
- 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.