26 CFR § 51.10 - Refund claims.

---
identifier: "/us/cfr/t26/s51.10"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 51.10 - Refund claims."
title_number: 26
title_name: "Internal Revenue"
section_number: "51.10"
section_name: "Refund claims."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "51"
part_name: "BRANDED PRESCRIPTION DRUG FEE"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805; sec. 9008, Pub. L. 111-148, 124 Stat. 119."
regulatory_source: "T.D. 9544, 76 FR 51249, Aug. 18, 2011, unless otherwise noted."
cfr_part: "51"
---


# 51.10 Refund claims.

Any claim for a refund of the fee must be made by the person that paid the fee to the government and must be made on Form 843, “Claim for Refund and Request for Abatement,” in accordance with the instructions for that form.

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