26 CFR Part 51
BRANDED PRESCRIPTION DRUG FEE
June 25, 2020
§
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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