§ 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
§ 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

Terms Used In 26 CFR Part 51 - Branded Prescription Drug Fee

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • foreign: when applied to a corporation * * * means a corporation * * * which is not domestic. See 26 CFR 36.3121(l)(1)-1
  • Fraud: Intentional deception resulting in injury to another.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Statute: A law passed by a legislature.
  • Summons: Another word for subpoena used by the criminal justice system.