EXCISE TAX

Internal Revenue Bulletin 2010-50 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2010–71, page 822. This notice provides guidance on the annual fee imposed on covered entities engaged in the business of manufacturing or importing branded prescription drugs by section 9008 of the Patient Protection and Affordable Care Act (ACA), as amended by section 1404 of the Health Care and Education Reconciliation Act of 2010 (HCERA).

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▸Contents — Internal Revenue Bulletin 2010-50

Internal Revenue Bulletin 2010-50

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