{"data":{"id":"us/26-cfr-51.11","jurisdiction":"us","citation":"26 CFR 51.11","heading":"Applicability date.","body":"(a) Except as otherwise provided in this section, §§ 51.1 through 51.10 apply on and after July 28, 2014.\n(b) Section 51.2(e)(3) applies on and after July 24, 2017.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES","PART 51—BRANDED PRESCRIPTION DRUG FEE"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"66729633173f7587aa7e905d7014bfb25dac779a38a8de19f2b118da4832b8f1","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-51.10","next":"us/26-cfr-51.6302-1"},"notice":"GroundRules: Original legal text. Not legal advice."}