# Treas. Reg. § 51.6302-1: Method of paying the branded prescription drug fee.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-51.6302-1>.

(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. 

(b) Effective/applicability date. This section applies on and after July 28, 2014. 

[T.D. 9684, 79 FR 43645, July 28, 2014]