26 CFR § 47.5000D-1

26 CFR · Internal Revenue

§ 47.5000D-1 — Introduction.

26 CFR § 47.5000D-1

TitleTitle 26: Internal Revenue PartPart 47: Designated Drugs Excise Tax Regulations

SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 47.5000D-1 (Introduction.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

26 C.F.R. § 47.5000D-1 (2026).

Text

§ 47.5000D-1 Introduction.

(a)In general. The regulations in this part are designated the Designated Drugs Excise Tax Regulations. The regulations in this part relate to the tax imposed by section 5000D of the Internal Revenue Code. See part 40 of this chapter for regulations relating to returns, payments, and other procedural rules applicable to this part.

(b)Applicability date. This section applies to returns filed for calendar quarters beginning on or after October 1, 2023.

Free access — add to your briefcase to read the full text and ask questions with AI

§ 47.5000D-1 Introduction.

(a) In general. The regulations in this part are designated the Designated Drugs Excise Tax Regulations. The regulations in this part relate to the tax imposed by section 5000D of the Internal Revenue Code. See part 40 of this chapter for regulations relating to returns, payments, and other procedural rules applicable to this part.

(b) Applicability date. This section applies to returns filed for calendar quarters beginning on or after October 1, 2023.