26 CFR 51.6302-1 - Method of paying the branded prescription drug fee.
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(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 § 51.5 must be paid by electronic funds transfer as defined in § 31.6302-1(h)(4)(i) of this title, as if the fee were a depository tax. For the time for paying the fee, see § 51.8.
[T.D. 9684, 79 FR 43645, July 28, 2014]
Title 26 published on 2015-04-01.
No entries appear in the Federal Register after this date, for 26 CFR Part 51.