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Title 26 Part 51

Title 26 → Chapter I → Subchapter D → Part 51

Electronic Code of Federal Regulations e-CFR

Title 26 Part 51

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.

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