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Code of Federal Regulations (Last Updated: July 5, 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 |
§ 51.11 - Applicability date.
Latest version.
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§ 51.11 Effective/applicability Applicability date.
(a) Except as otherwise provided in this section, §§ 51.1 through 51.10 apply on and after July 28, 2014.
(b) Section 51.2(e)(3) applies on and after July 28, 2014 through December 31, 2014.
[(c) [Reserved]. For further guidance see § 51.11T(c).
24, 2017.
[T.D. 9684, 79 FR 43645, July 28, 2014, as amended by T.D. 9823, 82 FR 34612, July 26, 2017]