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.

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