27 CFR 40.23 - Cigarette tax rates.

§ 40.23 Cigarette tax rates.
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 toMarch 31, 2009 April 1, 2009 and after
Small cigarettes $19.50 $50.33
Large cigarettes up to 61/2″ long $40.95 $105.69
Large cigarettes over 61/2″ long Taxed at the rate for small cigarettes, counting each 23/4″ or fraction thereof of the length of each as one cigarette.
[T.D. TTB-75, 74 FR 14482, Mar. 31, 2009]

Title 27 published on 2014-04-01

no entries appear in the Federal Register after this date.

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