Treasury Regulations · 26 CFR
§ 46.4371-3. Rate and computation of tax.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 4371
Cite as 26 CFR § 46.4371-3
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 8497, 25 FR 6461, May 6, 1960, unless otherwise noted.
- Issued under
- 26 U.S.C. § 4371
- Length
- 102 words · about 1 min to read
- Defines
- 1 term
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
¶(a) Rate of tax.
¶(b) Meaning of premium payment. For purposes of this subpart, the term “premium payment” means the consideration paid for assuming and carrying the risk or obligation, and includes any additional assessment or charge paid under the contract, whether payable in one sum or installments.
Terms defined here
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Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 46 Excise tax on certain insurance policies, self-insured health plans, and obligations not in registered form
- Subpart B Tax on Policies Issued by Foreign Insurers