Title 26

PART 51

Part 51 - Branded Prescription Drug Fee

PART 51 - BRANDED PRESCRIPTION DRUG FEE Authority:26 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).

Source:T.D. 9544, 76 FR 51249, Aug. 18, 2011, unless otherwise noted.

• Authority: 26 U.S.C. 7805; sec. 9008, Pub. L. 111-148, 124 Stat. 119.
• Source: T.D. 9544, 76 FR 51249, Aug. 18, 2011, unless otherwise noted.

26:19.0.1.1.2.0.1.1	SECTION 51.1	51.1 Overview.
26:19.0.1.1.2.0.1.2	SECTION 51.2	51.2 Explanation of terms.
26:19.0.1.1.2.0.1.3	SECTION 51.3	51.3 Information requested from covered entities.
26:19.0.1.1.2.0.1.4	SECTION 51.4	51.4 Information provided by the agencies.
26:19.0.1.1.2.0.1.5	SECTION 51.5	51.5 Fee calculation.
26:19.0.1.1.2.0.1.6	SECTION 51.6	51.6 Notice of preliminary fee calculation.
26:19.0.1.1.2.0.1.7	SECTION 51.7	51.7 Dispute resolution process.
26:19.0.1.1.2.0.1.8	SECTION 51.8	51.8 Notification and payment of fee.
26:19.0.1.1.2.0.1.9	SECTION 51.9	51.9 Tax treatment of fee.
26:19.0.1.1.2.0.1.10	SECTION 51.10	51.10 Refund claims.
26:19.0.1.1.2.0.1.11	SECTION 51.11	51.11 Applicability date.
26:19.0.1.1.2.0.1.12	SECTION 51.6302-1	51.6302-1 Method of paying the branded prescription drug fee.

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