Treasury Regulations · 26 CFR
§ 51.3. Information requested from covered entities.
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).
Cite as 26 CFR § 51.3
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- July 28, 2014 by T.D. 9684
- Length
- 77 words · about 1 min to read
¶(a) In general. Annually, each covered entity may submit a completed Form 8947, “Report of Branded Prescription Drug Information,” in accordance with the instructions for the form. Generally, the form solicits information from covered entities on NDCs, orphan drugs, designated entities, rebates, and other information specified by the form or its instructions.
¶(b) Due date. Form 8947 must be filed by the date prescribed in guidance in the Internal Revenue Bulletin.
[T.D. 9684, 79 FR 43641, July 28, 2014]
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9684 (79 FR 43641)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 51 Branded prescription drug fee
Nearby sections
- § 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.