27 CFR § 40.23 Manufacture of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco

§ 40.23 Cigarette tax rates.

Current through · Read all of Part 40

Cigarettes are taxed at the following rates under 26 U.S.C. 5701(b):

ProductTax rate per thousand for removals during the following periods:
2002 to
March 31, 2009		April 1, 2009 and after
Small cigarettes$19.50$50.33
Large cigarettes up to 6 1/2″ long$40.95$105.69
Large cigarettes over 6 1/2″ longTaxed at the rate for small cigarettes, counting each 2 3/4″ or fraction thereof of the length of each as one cigarette.

[T.D. TTB-75, 74 FR 14482, Mar. 31, 2009]

← § 40.22 Determination of sale price of large cigars.§ 40.24 Classification of cigarettes. →