27 CFR § 41.38 Importation of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco

§ 41.38 Cigarettes.

Current through · Read all of Part 41

For internal revenue tax purposes, small cigarettes are designated Class A and large cigarettes are designated Class B.

[26 FR 8191, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]

← § 41.37 [Reserved]§ 41.39 Determination of sale price of large cigars. →