27 C.F.R. § 40.23
Current through September 30, 2024
Cigarettes are taxed at the following rates under 26 U.S.C. 5701(b) :
| Product | Tax 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' long | Taxed at the rate for small cigarettes, counting each 2 3/4' or fraction thereof of the length of each as one cigarette. | |
27 C.F.R. § 40.23