26 CFR Part 51
PART 51—BRANDED PRESCRIPTION DRUG FEE
- PART 51—BRANDED PRESCRIPTION DRUG FEE
- Chapter I—Internal Revenue Service, Department of the Treasury › Subchapter D—Miscellaneous Excise Taxes
- § 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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