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Part 51
FEDERAL · 26 CFR
Part 51 — Branded Prescription Drug Fee
12 sections · Title 26: Internal Revenue
§ 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.