§ 51.6302-1. Method of paying the branded prescription drug fee.

Other regulations under § 6302

• § 1.6302-1 Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt organizations.
• § 1.6302-2 Deposit rules for tax withheld on nonresident aliens and foreign corporations.
• § 1.6302-3 Deposit rules for estimated taxes of certain trusts.
• § 1.6302-4 Voluntary payments by electronic funds transfer.
• § 20.6302-1 Voluntary payments of estate taxes by electronic funds transfer.
• § 25.6302-1 Voluntary payments of gift taxes by electronic funds transfer.
• § 31.6302-0 Table of contents.
• § 31.6302-1 Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes.
• § 31.6302-2 Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA).
• § 31.6302-3 Federal tax deposit rules for amounts withheld under the backup withholding requirements of section 3406 for payments made after December 31, 1992.
• § 31.6302-4 Deposit rules for withheld income taxes attributable to nonpayroll payments.
• § 31.6302(b)-1 Method of collection.
• § 31.6302(c)-1 Use of Government depositories in connection with taxes under Federal Insurance Contributions Act and income tax withheld for amounts attributable to payments made before January 1, 1993.
• § 31.6302(c)-2 Use of Government depositories in connection with employee and employer taxes under Railroad Retirement Tax Act for amounts attributable to payments made before January 1, 1993.
• § 31.6302(c)-3 Deposit rules for taxes under the Federal Unemployment Tax Act.
• § 31.6302(c)-4 Cross references.
• § 40.6302(a)-1 Voluntary payments of excise taxes by electronic funds transfer.
• § 40.6302(c)-1 Deposits.
• § 40.6302(c)-2 Special rules for September.
• § 40.6302(c)-3 Deposits under chapter 33.
• § 57.6302-1 Method of paying the health insurance providers fee.
• § 301.6302-1 Manner or time of collection of taxes.

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

• § 6302 Mode or time of collection
• § 9008 Payments for presidential nominating conventions

Regulations it cites

• § 51.5 Fee calculation.
• § 31.6302-1 Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes.
• § 51.8 Notification and payment of fee.

Cited by 1 other regulation

• § 51.8 Notification and payment of fee.

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.

1. July 28, 2014Issued by T.D. 9684 (79 FR 43645)

Where it sits in 26 CFR

1. Subchapter D Miscellaneous excise taxes
2. Part 51 Branded prescription drug fee

Nearby sections

• § 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.