26 CFR § 51.6 - Notice of preliminary fee calculation.

---
identifier: "/us/cfr/t26/s51.6"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 51.6 - Notice of preliminary fee calculation."
title_number: 26
title_name: "Internal Revenue"
section_number: "51.6"
section_name: "Notice of preliminary fee calculation."
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"
---


# 51.6 Notice of preliminary fee calculation.

(a) *Content of notice.* For each sales year, the IRS will make a preliminary calculation of the fee for each covered entity as described in § 51.5. The IRS will notify each covered entity of its preliminary fee calculation for that sales year. The notification to a covered entity of its preliminary fee calculation will include—

(1) The covered entity's allocated fee;

(2) The covered entity's branded prescription drug sales, by NDC, by Program;

(3) The covered entity's branded prescription drug sales taken into account after application of § 51.5(a)(4);

(4) The aggregate branded prescription drug sales taken into account for all covered entities;

(5) The covered entity's adjustment amount calculated as described in § 51.5(e); and

(6) A reference to the fee dispute resolution procedures set forth in guidance published in the Internal Revenue Bulletin.

(b) *Time of notice.* The IRS will send each covered entity notice of its preliminary fee calculation by the date prescribed in guidance published in the Internal Revenue Bulletin.

[T.D. 9684, 79 FR 43644, July 28, 2014]