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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter D - Miscellaneous Excise Taxes |
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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. |
| § 51.10T - Refund claims (temporary). |
| § 51.1T - Overview (temporary). |
| § 51.11T - Effective/applicability date. |
| § 51.6302-1T - Method of paying the branded prescription drug fee (temporary). |
| § 51.6302-1 - Method of paying the branded prescription drug fee. |
| § 51.2T - Explanation of terms (temporary). |
| § 51.12T - Expiration date (temporary). |
| § 51.3T - Information requested from covered entities (temporary). |
| § 51.4T - Information provided by the agencies (temporary). |
| § 51.5T - Fee calculation (temporary). |
| § 51.6T - Notice of preliminary fee calculation (temporary). |
| § 51.7T - Dispute resolution process (temporary). |
| § 51.8T - Notification and payment of fee (temporary). |
| § 51.9T - Tax treatment of fee (temporary). |