EXCISE TAX
Internal Revenue Bulletin 2025-6 · 2026-10-03 edition · updated 2026-10-04 · United States
REG-115560-23, page 716. Section 5000D of the Internal Revenue Code imposes an excise tax on applicable sales of designated drugs by manufacturers, producers, and importers during statutorily defined periods. This Notice of Proposed Rulemaking contains proposed rules relating to the imposition and calculation of that excise tax.
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