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Part 51—Branded Prescription Drug Fee

Branded Prescription Drug Fee

ContainsSections 51.1–51.6302-1
CorpusDaily eCFR
Displayed edition2026-04-15
Last updated2026-04-15

PART 51—BRANDED PRESCRIPTION DRUG FEE

Sections

Authority26 U.S.C. 7805; sec. 9008, Pub. L. 111-148, 124 Stat. 119. Section 51.8 also issued under 26 U.S.C. 6302(a); Section 51.6302-1 also issued under 26 U.S.C. 6302(a).
SourceT.D. 9544, 76 FR 51249, Aug. 18, 2011, unless otherwise noted.