26 CFR 51.6302-1 - Method of paying the branded prescription drug fee.

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§ 51.6302-1 Method of paying the branded prescription drug fee.

(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.

(b)Effective/applicability date. This section applies on and after July 28, 2014.

[T.D. 9684, 79 FR 43645, July 28, 2014]

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United States Code
Statutes at Large

Title 26 published on 16-Jun-2017 03:58

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

  • 2014-09-26; vol. 79 # 187 - Friday, September 26, 2014
    1. 79 FR 57783 - Branded Prescription Drug Fee; Correction
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Correcting amendment.
      This correction is effective September 26, 2014 and applicable beginning July 28, 2014.
      26 CFR Part 51
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