Internal Revenue Bulletin:  2012-51 

December 17, 2012 

EXCISE TAX


Table of Contents

Notice 2012-74 Notice 2012-74

This notice provides guidance on the branded prescription drug fee under section 9008 of the ACA for the 2013 fee year related to (1) the submission of Form 8947, “Report of Branded Prescription Drug Information,” (2) the time and manner for notifying covered entities of their preliminary fee calculation, (3) the time and manner for submitting error reports for the dispute resolution process, and (4) the time for notifying covered entities of their final fee calculation. Notice 2011-92 obsoleted.


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