26 U.S.C. § 5000D: Designated drugs during noncompliance periods

such tax, divided by the sum of such tax and the price for which so sold. the first date on which the manufacturer of such designated drug has in place an agreement described in section 1193(a) of such Act with respect to such drug, or the date that the Secretary of Health and Human Services has made a determination described in section 1192(c)(1) of such Act with respect to such designated drug. the first date on which the manufacturer of such designated drug and the Secretary of Health and Human Services have agreed to a maximum fair price under an agreement described in section 1193(a) of the Social Security Act, or the date that the Secretary of Health and Human Services has made a determination described in section 1192(c)(1) of such Act with respect to such designated drug. the first date on which the manufacturer of such designated drug has agreed to a renegotiated maximum fair price under such agreement, or the date that the Secretary of Health and Human Services has made a determination described in section 1192(c)(1) of such Act with respect to such designated drug. With respect to information that is required to be submitted to the Secretary of Health and Human Services under an agreement described in section 1193(a) of the Social Security Act, the period beginning on the date on which such Secretary certifies that such information is overdue and ending on the date that such information is so submitted. the notice of terminations of all applicable agreements of the manufacturer have been received by the Secretary of Health and Human Services, and none of the drugs of the manufacturer of the designated drug are covered by an agreement under section 1860D–14A or 1860D–14C of the Social Security Act, and the first day after the date described in subparagraph (A) on which the manufacturer enters into any subsequent applicable agreement, or the first date any drug of the manufacturer of the designated drug is covered by an agreement under section 1860D–14A or 1860D–14C of the Social Security Act. the Medicare coverage gap discount program under section 1860D–14A of the Social Security Act, or the manufacturer discount program under section 1860D–14C of such Act. A rebate agreement described in section 1927(b) of such Act. in the case of sales of a designated drug during the first 90 days described in subsection (b) with respect to such drug, 65 percent, in the case of sales of such drug during the 91st day through the 180th day described in subsection (b) with respect to such drug, 75 percent, in the case of sales of such drug during the 181st day through the 270th day described in subsection (b) with respect to such drug, 85 percent, and in the case of sales of such drug during any subsequent day, 95 percent. The term “designated drug” means any negotiation-eligible drug (as defined in section 1192(d) of the Social Security Act) included on the list published under section 1192(a) of such Act which is manufactured or produced in the United States or entered into the United States for consumption, use, or warehousing. The term “United States” has the meaning given such term by section 4612(a)(4). The terms “initial price applicability year”, “price applicability period”, and “maximum fair price” have the meaning given such terms in section 1191 of the Social Security Act. Rules similar to the rules of paragraphs (2) and (4) of section 4132(c) shall apply for purposes of this section. In the case of a sale which was timed for the purpose of avoiding the tax imposed by this section, the Secretary may treat such sale as occurring during a day described in subsection (b). Rules similar to the rules of section 4662(e) (other than section 4662(e)(2)(A)(ii)(II)) shall apply for purposes of this chapter. The Secretary shall prescribe such regulations and other guidance as may be necessary to carry out this section.