26 CFR § 51.11 - Applicability date.

---
identifier: "/us/cfr/t26/s51.11"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 51.11 - Applicability date."
title_number: 26
title_name: "Internal Revenue"
section_number: "51.11"
section_name: "Applicability date."
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"
---


# 51.11 Applicability date.

(a) Except as otherwise provided in this section, §§ 51.1 through 51.10 apply on and after July 28, 2014.

(b) Section 51.2(e)(3) applies on and after July 24, 2017.

[T.D. 9684, 79 FR 43645, July 28, 2014, as amended by T.D. 9823, 82 FR 34612, July 26, 2017]