REGULATIONS
  • Rulings
  • AD/CVD
  • Notices
  • HTSUS
  • U.S. Code
  • Regs
  • More
    • Ports
    • About
    • Updates
    • Apps
    • Larger font
    • Smaller font
Regulations last checked for updates: May 16, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025
All TitlesTitle 26Chapter IPart 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.
.list_box li,p,.cm-search-info,.cm-search-detail,.abt span,.expand-collapse_top
© 2014 CustomsMobile | Disclaimer | Privacy | About
Get the CustomsMobile app!