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Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.41.35 Cigarette tubes

Current as of January 02, 2025 | Updated by Findlaw Staff

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 following periods:

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 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.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.41.35 Cigarette tubes - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-27-alcohol-tobacco-products-and-firearms/cfr-sect-27-41-35/

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