Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Treasury Regulations · 26 CFR Part 51

Part 51. Branded prescription drug fee

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 51.1 Overview.
  2. § 51.2 Explanation of terms.
  3. § 51.3 Information requested from covered entities.
  4. § 51.4 Information provided by the agencies.
  5. § 51.5 Fee calculation.
  6. § 51.6 Notice of preliminary fee calculation.
  7. § 51.7 Dispute resolution process.
  8. § 51.8 Notification and payment of fee.
  9. § 51.9 Tax treatment of fee.
  10. § 51.10 Refund claims.
  11. § 51.11 Applicability date.
  12. § 51.6302-1 Method of paying the branded prescription drug fee.