26 CFR § 51.3 - Information requested from covered entities.
---
identifier: "/us/cfr/t26/s51.3"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 51.3 - Information requested from covered entities."
title_number: 26
title_name: "Internal Revenue"
section_number: "51.3"
section_name: "Information requested from covered entities."
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"
---
# 51.3 Information requested from covered entities.
(a) *In general.* Annually, each covered entity may submit a completed Form 8947, “Report of Branded Prescription Drug Information,” in accordance with the instructions for the form. Generally, the form solicits information from covered entities on NDCs, orphan drugs, designated entities, rebates, and other information specified by the form or its instructions.
(b) *Due date.* Form 8947 must be filed by the date prescribed in guidance in the Internal Revenue Bulletin.
[T.D. 9684, 79 FR 43641, July 28, 2014]