26 CFR Part 51 - BRANDED PRESCRIPTION DRUG FEE
- § 51.1 Overview.
- § 51.2 Explanation of terms.
- § 51.3 Information requested from covered entities.
- § 51.4 Information provided by the agencies.
- § 51.5 Fee calculation.
- § 51.6 Notice of preliminary fee calculation.
- § 51.7 Dispute resolution process.
- § 51.8 Notification and payment of fee.
- § 51.9 Tax treatment of fee.
- § 51.10 Refund claims.
- § 51.11 Applicability date.
- § 51.6302-1 Method of paying the branded prescription drug fee.
Authority:
Section 51.8 also issued under 26 U.S.C. 6302(a);
Section 51.6302-1 also issued under 26 U.S.C. 6302(a).
Source:
T.D. 9544, 76 FR 51249, Aug. 18, 2011, unless otherwise noted.