(a) Fee to be paid by electronic funds transfer. Under the authority of section 6302(a), the fee imposed on branded prescription drug sales by section 9008 and Sec. 51.5 must be paid by electronic funds transfer as defined in Sec. 31.6302-1(h)(4)(i) of this title, as if the fee were a depository tax. For the time for paying the fee, see Sec. 51.8.
(b) Effective/applicability date. This section applies on and after July 28, 2014. [T.D. 9684, 79 FR 43645, July 28, 2014]