---
kind: "section"
citation: "26 C.F.R. § 51.6"
title: "26"
number: "51.6"
heading: "Notice of preliminary fee calculation."
url: "https://uscodex.org/cfr/26/51.6"
---

# §51.6. Notice of preliminary fee calculation.

- (a) **Content of notice.** For each sales year, the IRS will make a preliminary calculation of the fee for each covered entity as described in [§ 51.5](/cfr/26/51.5.md). The IRS will notify each covered entity of its preliminary fee calculation for that sales year. The notification to a covered entity of its preliminary fee calculation will include—
  - (1) The covered entity's allocated fee;
  - (2) The covered entity's branded prescription drug sales, by NDC, by Program;
  - (3) The covered entity's branded prescription drug sales taken into account after application of [§ 51.5(a)(4)](/cfr/26/51.5.md?p=a-4);
  - (4) The aggregate branded prescription drug sales taken into account for all covered entities;
  - (5) The covered entity's adjustment amount calculated as described in [§ 51.5(e)](/cfr/26/51.5.md?p=e); and
  - (6) A reference to the fee dispute resolution procedures set forth in guidance published in the Internal Revenue Bulletin.
- (b) **Time of notice.** The IRS will send each covered entity notice of its preliminary fee calculation by the date prescribed in guidance published in the Internal Revenue Bulletin.

## Notes

### Amendments

[T.D. 9684, 79 FR 43644, July 28, 2014]

### Authority

Authority: 26 U.S.C. 7805; sec. 9008, Pub. L. 111-148, 124 Stat. 119. Section 51.8 also issued under 26 U.S.C. 6302(a); Section 51.6302-1 also issued under 26 U.S.C. 6302(a).

### Source

Source: T.D. 9544, 76 FR 51249, Aug. 18, 2011, unless otherwise noted.

### Amendments

[T.D. 9684, 79 FR 43644, July 28, 2014]