---
kind: "section"
citation: "26 C.F.R. § 57.8"
title: "26"
number: "57.8"
heading: "Tax treatment of fee."
url: "https://uscodex.org/cfr/26/57.8"
---

# §57.8. Tax treatment of fee.

- (a) **Treatment as an excise tax.** The fee is treated as an excise tax for purposes of subtitle F ([sections 6001-7874](/cfr/26/6001-7874.md)). Thus, references in subtitle F to “taxes imposed by this title,” “internal revenue tax,” and similar references, are also references to the fee. For example, the fee is assessed ([section 6201](/cfr/26/6201.md)), collected (sections [6301](/cfr/26/6301.md), [6321](/cfr/26/6321.md), and [6331](/cfr/26/6331.md)), enforced ([section 7602](/cfr/26/7602.md)), and subject to examination and summons ([section 7602](/cfr/26/7602.md)) in the same manner as taxes imposed by the Code.
- (b) **Deficiency procedures.** The deficiency procedures of [sections 6211-6216](/cfr/26/6211-6216.md) do not apply to the fee.
- (c) **Limitation on assessment.** The IRS must assess the amount of the fee for any fee year within three years of September 30th of that fee year.
- (d) **Application of section 275.** The fee is treated as a tax described in [section 275(a)(6)](/cfr/26/275.md?p=a-6) (relating to taxes for which no deduction is allowed).

## Notes

### 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.