§ 4371.
There is hereby imposed, on each policy of insurance, indemnity bond, annuity contract, or policy of reinsurance issued by any foreign insurer or reinsurer, a tax at the following rates:
(2)
Life insurance, sickness, and accident policies, and annuity contracts
([Aug. 16, 1954, ch. 736], [68A Stat. 521]; [Mar. 13, 1956, ch. 83, § 5(9)], [70 Stat. 49]; [Pub. L. 85–859, title I, § 141(a)], Sept. 2, 1958, [72 Stat. 1300]; [Pub. L. 86–69, § 3(f)(3)], June 25, 1959, [73 Stat. 140]; [Pub. L. 89–44, title VIII, § 804(b)], June 21, 1965, [79 Stat. 160]; [Pub. L. 94–455, title XIX, § 1904(a)(12)], Oct. 4, 1976, [90 Stat. 1812]; [Pub. L. 98–369, div. A, title II, § 211(b)(23)], July 18, 1984, [98 Stat. 757]; [Pub. L. 100–203, title X, § 10242(c)(3)], Dec. 22, 1987, [101 Stat. 1330–423]; [Pub. L. 101–239, title VII, § 7811(i)(11)], Dec. 19, 1989, [103 Stat. 2411].)