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  1. Regulations
    All Titles
  2. title 26
    Internal Revenue
  3. chapter I-i18
    CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
  4. part 51
    PART 51—BRANDED PRESCRIPTION DRUG FEE

Part 51. PART 51—BRANDED PRESCRIPTION DRUG FEE

  • § 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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