§ 47.5000D-1 Introduction.
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Verbatim text below is from the Electronic Code of Federal Regulations (eCFR), a public-domain U.S. government work. Always verify the current version with the eCFR before relying on it for any legal matter.
Full Text
In general.Designated Drugs Excise Tax Regulations.(a) The regulations in this part are designated the 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.
Applicability date.(b) This section applies to returns filed for calendar quarters beginning on or after October 1, 2023.
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