---
kind: "section"
citation: "26 C.F.R. § 57.10"
title: "26"
number: "57.10"
heading: "Applicability date."
url: "https://uscodex.org/cfr/26/57.10"
---

# §57.10. Applicability date.

- (a) Except as provided in paragraphs [(b)](#b) and [(c)](#c) of this section, [§§ 57.1 through 57.9](/cfr/26/57.1..57.9.md) apply to any fee that is due on or after September 30, 2014.
- (b) **Paragraphs (b)(3) and (c)(3)(ii) of § 57.2.** Paragraphs [(b)(3)](/cfr/26/57.2.md?p=b-3) and [(c)(3)(ii)](/cfr/26/57.2.md?p=c-3-ii) of § 57.2 apply on February 22, 2018.
- (c) [Section 57.3(a)(2)(ii)](/cfr/26/57.3.md?p=a-2-ii) applies to Forms 8963, including corrected Forms 8963, filed after December 31, 2019.

## Notes

### Amendments

[T.D. 9711, 80 FR 10335, Feb. 26, 2015, as amended by T.D. 9830, 83 FR 8175, Feb. 26, 2018; T.D. 9881, 84 FR 61547, Nov. 13, 2019]

### Authority

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

Source: T.D. 9643, 78 FR 71487, Nov. 29, 2013, unless otherwise noted.

### Amendments

[T.D. 9711, 80 FR 10335, Feb. 26, 2015, as amended by T.D. 9830, 83 FR 8175, Feb. 26, 2018; T.D. 9881, 84 FR 61547, Nov. 13, 2019]