Treasury Regulations · 26 CFR

§ 47.5000D-1. Introduction.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 5000D

Cite as 26 CFR § 47.5000D-1

At a glance

Read from the text and its source citation. Not part of the regulation.

Status: In the current eCFR
Source: T.D. 10003, 89 FR 55511, July 5, 2024, unless otherwise noted.
Issued under: 26 U.S.C. § 5000D
Length: 73 words · about 1 min to read
Cross-references: cites 1 Code section and 0 regulations; cited by 1

¶(a) In general. The regulations in this part are designated the Designated Drugs Excise Tax Regulations. The regulations in this part relate to the tax imposed by section 5000D of the Internal Revenue Code. See part 40 of this chapter for regulations relating to returns, payments, and other procedural rules applicable to this part.

¶(b) Applicability date. This section applies to returns filed for calendar quarters beginning on or after October 1, 2023.