§ 47.5000D-0Table of contents.
This section lists the table of contents for §§ 47.5000D-1 through 47.5000D-4.
§ 47.5000D-1 Introduction.
(a) In general.
(b) Applicability date.
§§ 47.5000D-2—47.5000D-4 [Reserved]
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CFR Regulation
DESIGNATED DRUGS EXCISE TAX REGULATIONS
§ 47.5000D-1Introduction.
(a) In general. The regulations in this part are designated the Designated Drugs Excise Tax Regulations. The regulations in this part relate to the tax imposed by section 5000D of the Internal Revenue Code. See part 40 of this chapter for regulations relating to returns, payments, and other procedural rules applicable to this part.
(b) Applicability date. This section applies to returns filed for calendar quarters beginning on or after October 1, 2023.
2 sections
Cite this law
DESIGNATED DRUGS EXCISE TAX REGULATIONS (U.S.C.). Retrieved via LawPlayer, https://lawplayer.com/us/act/cfr-title-26-part-47
United States government works (U.S. Code, Code of Federal Regulations) are in the public domain under 17 U.S.C. § 105.
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