27 C.F.R. § 40.352
Current through May 31, 2024
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.
27 C.F.R. § 40.352
72 Stat. 1414; 26 U.S.C. 5701