26 CFR 51.6302-1T - Method of paying the branded prescription drug fee (temporary).

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§ 51.6302-1T Method of paying the branded prescription drug fee (temporary).
(a) Fee to be paid by electronic funds transfer. Under the authority of section 6302(a), the fee imposed on branded prescription drug sales by section 9008 and § 51.5T must be paid by electronic funds transfer as defined in § 31.6302-1(h)(4)(i), as if the fee were a depository tax. For the time for paying the fee, see § 51.8T.
(b) Effective/applicability date. This section applies on and after August 18, 2011.
(c) Expiration date. The applicability of this section expires August 15, 2014.

Title 26 published on 2013-04-01

no entries appear in the Federal Register after this date.

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