Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.41.74 Notice for cigarettes

Every package of cigarettes, except as provided in § 41.75, shall, before removal subject to internal revenue tax, have adequately imprinted thereon, or on a label securely affixed thereto, the designation “cigarettes”, the quantity of such product contained therein;  and the classification for tax purposes, i.e., for small cigarettes either “small” or “Class A”, and for large cigarettes, either “large” or “Class B”.

(Authority:  72 Stat. 1422;  26 U.S.C. 5723)