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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 |
§ 51.11T - Effective/applicability date.
Latest version.
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§ 51.11T Effective/applicability date.
(a) through (b) [Reserved]. For further guidance see § 51.11(a) through (b).
(c) Section 51.2T(e)(3) applies to any fee on branded prescription drug sales that is due on or after January 1, 2015.
(d) The applicability of § 51.2T(e)(3) expires on July 24, 2017.
[T.D. 9684, 79 FR 43645, July 28, 2014]