e-CFR banner

Home
gpo.gov
govinfo.gov

e-CFR Navigation Aids

Browse

Simple Search

Advanced Search

 — Boolean

 — Proximity

 

Search History

Search Tips

Corrections

Latest Updates

User Info

FAQs

Agency List

Incorporation By Reference

eCFR logo

Related Resources

 

Electronic Code of Federal Regulations

e-CFR data is current as of January 23, 2020

Title 26Chapter ISubchapter DPart 51


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES (CONTINUED)

PART 51—BRANDED PRESCRIPTION DRUG FEE

rule
§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.

Need assistance?