EXCISE TAX

Notice 2011–9, page 459. This notice modifies and supersedes Notice 2010–71, 2010–50 I.R.B. 822, which provides guidance on the annual fee imposed by section 9008 of the Affordable Care Act on certain manufacturers and importers (covered entities) of branded prescription drugs sold to certain government programs. The modifications affect information provided by a covered entity regarding controlled group members, orphan drugs, Medicare Part D rebates, and Medicaid rebates. Notice 2010–71 modified and superseded.

Notice 2011–10, page 463. This notice provides rules under which taxpayers may make a one-time claim for payment of the credits and payments allowable under sections 6426 and 6427 of the Code for biodiesel (including renewable diesel) mixtures, alternative fuels, and alternative fuel mixtures sold or used during calendar year 2010.