Federal housing law
26 C.F.R. Part 47 — Designated Drugs Excise Tax Regulations
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: eCFR, title 26 (GovInfo bulk data, https://www.govinfo.gov/bulkdata/ECFR/title-26/ECFR-title26.xml), retrieved 2026-10-03; Dec. 18, 2025(fm).
PART 47—DESIGNATED DRUGS EXCISE TAX REGULATIONS
Authority:26 U.S.C. 7805.
Source:T.D. 10003, 89 FR 55511, July 5, 2024, unless otherwise noted.
§ 47.5000D-0 Table of contents.¶
This section lists the table of contents for §§ 47.5000D-1 through 47.5000D-4.
§ 47.5000D-1 Introduction. (a) In general. (b) Applicability date. §§ 47.5000D-2—47.5000D-4 [Reserved]
§ 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.