---
kind: "section"
citation: "26 C.F.R. § 51.9"
title: "26"
number: "51.9"
heading: "Tax treatment of fee."
url: "https://uscodex.org/cfr/26/51.9"
---

# §51.9. Tax treatment of fee.

- (a) **Treatment as an excise tax.** The fee imposed by [section 9008](/cfr/26/9008.md) is treated as an excise tax for purposes of subtitle F of the Internal Revenue Code (Code) ([sections 6001-7874](/cfr/26/6001-7874.md)). Thus, references in subtitle F to “taxes imposed by this title,” “internal revenue tax,” and similar references, are also references to the fee imposed by [section 9008](/cfr/26/9008.md). For example, the fee imposed by [section 9008](/cfr/26/9008.md) is assessed ([section 6201](/cfr/26/6201.md)), collected (sections [6301](/cfr/26/6301.md), [6321](/cfr/26/6321.md), and [6331](/cfr/26/6331.md)), enforced (section [7402](/cfr/26/7402.md) and [7403](/cfr/26/7403.md)), subject to examination and summons ([section 7602](/cfr/26/7602.md)), and subject to confidentiality rules ([section 6103](/cfr/26/6103.md)) in the same manner as taxes imposed by the Code.
- (b) **Deficiency procedures.** The deficiency procedures of [sections 6211-6216](/cfr/26/6211-6216.md) do not apply to the fee imposed by [section 9008](/cfr/26/9008.md).
- (c) **Limitation on assessment.** The IRS must assess the amount of the fee for any fee year within three years of September 30th of that fee year.
- (d) **Application of section 275.** The fee is treated as a tax described in [section 275(a)(6)](/cfr/26/275.md?p=a-6) (relating to taxes for which no deduction is allowed).

## Notes

### Amendments

[T.D. 9684, 79 FR 43645, 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 43645, July 28, 2014]