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

Status message

There is 1 rule appearing in the Federal Register for 26 CFR 51. View below or at eCFR (GPOAccess)
prev | next
§ 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 2014-04-01

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-07-28; vol. 79 # 144 - Monday, July 28, 2014
    1. 79 FR 43631 - Branded Prescription Drug Fee
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations, temporary regulations, and removal of temporary regulations.
      Effective Date: These regulations are effective on July 28, 2014. Applicability Date: For dates of applicability, see §§ 51.11, 51.11T, and 51.6302-1(b).
      26 CFR Parts 51 and 602

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


United States Code
USC: Title 26a
Statutes at Large

Title 26 published on 2014-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 51 after this date.

  • 2014-07-28; vol. 79 # 144 - Monday, July 28, 2014
    1. 79 FR 43631 - Branded Prescription Drug Fee
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations, temporary regulations, and removal of temporary regulations.
      Effective Date: These regulations are effective on July 28, 2014. Applicability Date: For dates of applicability, see §§ 51.11, 51.11T, and 51.6302-1(b).
      26 CFR Parts 51 and 602