27 C.F.R. § 40.351
Current through May 31, 2024
Cigarette papers are taxed at the following rates under 26 U.S.C. 5701(c) :
| Product | Tax rate for each 50 papers* for removals during the following periods: | |
| 2002 to March 31, 2009 | April 1, 2009 and after | |
| Cigarette papers up to 6 1/2' long | $ 0.0122 | $ 0.0315 |
| Cigarette papers 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 paper. | |
* Tax rate for less than 50 papers is the same. The tax is not prorated.
27 C.F.R. § 40.351
72 Stat. 1414; 26 U.S.C. 5701