{"data":{"id":"us/26-cfr-51.6302-1","jurisdiction":"us","citation":"26 CFR 51.6302-1","heading":"-1 Method of paying the branded prescription drug fee.","body":"(a) Fee to be paid by electronic funds transfer. Under the authority of section 6302(a), the fee imposed on branded prescription drug sales by section 9008 and § 51.5 must be paid by electronic funds transfer as defined in § 31.6302-1(h)(4)(i) of this title, as if the fee were a depository tax. For the time for paying the fee, see § 51.8.\n(b) Effective/applicability date. This section applies on and after July 28, 2014.","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":"a6bdb42e827f31921ed2a5f7a978bde1245cc1a43e37331cd19a7f87398833a6","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-51.11","next":"us/26-cfr-52.0-1"},"notice":"GroundRules: Original legal text. Not legal advice."}