26 CFR § 47.5000D-1 - Introduction.

---
identifier: "/us/cfr/t26/s47.5000D-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 47.5000D-1 - Introduction."
title_number: 26
title_name: "Internal Revenue"
section_number: "47.5000D-1"
section_name: "Introduction."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "47"
part_name: "DESIGNATED DRUGS EXCISE TAX REGULATIONS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "T.D. 10003, 89 FR 55511, July 5, 2024, unless otherwise noted."
cfr_part: "47"
---


# 47.5000D-1 Introduction.

(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.