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U.S. Code of Federal Regula...
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Title 26—Internal Revenue
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CHAPTER I—INTERNAL REVENUE ...
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PART 51—BRANDED PRESCRIPTION DRUG FEE
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.