Code of Federal Regulations · Section
§ 156.606 — Hhs Audit Authority
45 C.F.R. § 156.606
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The Secretary may audit a plan or program recognized as minimum essential coverage under § 156.604 at any time to ensure compliance with the requirements of § 156.604(a).
Authorizing Statute
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Refundable credit for coverage under a qualified health plan26 U.S.C. § 36B