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Regulations last checked for updates: Nov 24, 2024
Title 26 - Internal Revenue last revised: Nov 20, 2024
All Titles
Title 26
Chapter I
Part 51 - 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:
26 U.S.C. 7805
; sec. 9008, Pub. L. 111-148, 124 Stat. 119
source:
T.D. 9544, 76 FR 51249, Aug. 18, 2011, unless otherwise noted.
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