{"abstract":"This document contains final regulations relating to the excise tax imposed on certain sales by manufacturers, producers, or importers of designated drugs. Specifically, the final regulations set forth procedural provisions relating to how taxpayers must report liability for such tax. The final regulations also except such tax from semimonthly deposit requirements. The final regulations affect manufacturers, producers, or importers of designated drugs dispensed, furnished, or administered to individuals under the terms of Medicare during certain statutory periods.","action":"Final rule.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2024/07/05/2024-14706.html","cfr_references":[{"chapter":null,"citation_url":null,"part":40,"title":26},{"chapter":null,"citation_url":null,"part":47,"title":26}],"citation":"89 FR 55507","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective on August 5, 2024.","disposition_notes":null,"docket_ids":["TD 10003"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2024-07-05","updated_at":"2024-09-03T17:10:42.032-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2023-0045-0004","allow_late_comments":false,"id":"IRS-2023-0045-0004","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2023-0045","title":"Excise Tax on Designated Drugs; Procedural Requirements (REG-115559-23)"}],"document_number":"2024-14706","effective_on":"2024-08-05","end_page":55511,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2024/07/05/2024-14706.xml","html_url":"https://www.federalregister.gov/documents/2024/07/05/2024-14706/excise-tax-on-designated-drugs-procedural-requirements","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2024-14706?publication_date=2024-07-05","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2024-07-05/2024-14706/mods.xml","not_received_for_publication":null,"page_length":5,"page_views":{"count":745,"last_updated":"2026-04-03 16:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-07-05/pdf/2024-14706.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-14706.pdf?1720010720","publication_date":"2024-07-05","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2024/07/05/2024-14706.txt","regulation_id_number_info":{"1545-BQ93":{"issue":"202404","html_url":"https://www.federalregister.gov/regulations/1545-BQ93/sec-5000d-procedural-rules","title":"Sec. 5000D Procedural Rules","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202404&RIN=1545-BQ93&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BQ93"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BQ93/sec-5000d-procedural-rules","title":"Sec. 5000D Procedural Rules"},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2023-0045","supporting_documents_count":0,"docket_id":"IRS-2023-0045","document_id":"IRS-2023-0045-0004","regulation_id_number":"1545-BQ93","title":"Excise Tax on Designated Drugs; Procedural Requirements (REG-115559-23)","checked_regulationsdotgov_at":"2024-07-09T15:00:19Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":55507,"subtype":null,"title":"Excise Tax on Designated Drugs; Procedural Requirements","toc_doc":"Excise Tax on Designated Drugs; Procedural Requirements","toc_subject":null,"topics":["Excise taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":89}