26 CFR 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.