# Liability For Insurance Premium Excise Tax
> **IRS** · Final regulations. · Published 2002-11-27 · Effective 2002-11-27 · 67 FR 70845
## Document
- **Document number:** 02-30139
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 70845
- **CFR reference:** 26 CFR 46
- **Publication date:** 2002-11-27
- **Effective date:** 2002-11-27
- **Treasury docket:** TD 9024
## Abstract

This document contains final regulations under section 4374 relating to liability for the insurance premium excise tax. This document affects persons who make, sign, issue, or sell a policy of insurance, indemnity bond, annuity contract, or policy of reinsurance issued by any foreign insurer or reinsurer.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/11/27/02-30139/liability-for-insurance-premium-excise-tax)
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