§ 40.352 Cigarette tubes.
Current through · Read all of Part 40
Cigarette tubes are taxed at the following rates under 26 U.S.C. 5701(d):
| Product | Tax rate for each 50 tubes* for removals during the years: | |
|---|---|---|
| 2002 to March 31, 2009 | April 1, 2009 and after | |
| Cigarette tubes up to 6 1/2” long | $ 0.0244 | $ 0.0630 |
| Cigarette tubes over 6 1/2” long | Use rates above, but count each 2 3/4 inches, or fraction thereof, of the length of each as one cigarette tube. | |
* Tax rate for less than 50 tubes is the same. The tax is not prorated.
[T.D. TTB-75, 74 FR 14483, Mar. 31, 2009]