---
kind: "section"
citation: "26 U.S.C. § 7270"
title: "26"
title_heading: "Internal Revenue Code"
number: "7270"
heading: "Insurance policies"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7270"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 75 — Crimes, Other Offenses, and Forfeitures"
  - "Subchapter B — Other Offenses"
---

# §7270. Insurance policies


Any [person](/usc/26/7701.md?p=a-1) who fails to comply with the requirements of [section 4374](/usc/26/4374.md) (relating to liability for tax on policies issued by [foreign](/usc/26/7701.md?p=a-5) 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.)

## Notes

### Editorial Notes

### Amendments

1976—Pub. L. 94–455 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 Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94–455, set out as a note under section 4041 of this title.