27 CFR 40.351 - Cigarette papers.

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§ 40.351 Cigarette papers.
Cigarette papers are taxed at the following rates under 26 U.S.C. 5701(c):
Product Tax rate for each 50 papers* for removals during the following periods:
2002 toMarch 31, 2009 April 1, 2009 and after
* Tax rate for less than 50 papers is the same. The tax is not prorated.
Cigarette papers up to 61/2″ long $ 0.0122 $ 0.0315
Cigarette papers over 61/2″ long Use rates above, but count each 23/4 inches, or fraction thereof, of the length of each as one cigarette paper.
(72 Stat. 1414; 26 U.S.C. 5701)
[T.D. TTB-75, 74 FR 14483, Mar. 31, 2009]

Title 27 published on 2013-04-01

The following are only the Rules published in the Federal Register after the published date of Title 27.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2013-06-27; vol. 78 # 124 - Thursday, June 27, 2013
    1. 78 FR 38555 - Importer Permit Requirements for Tobacco Products and Processed Tobacco, and Other Requirements for Tobacco Products, Processed Tobacco, and Cigarette Papers and Tubes
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau
      Temporary rule; Treasury decision.
      This temporary rule is effective on August 26, 2013 through August 26, 2016.
      27 CFR Parts 40, 41, and 44

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United States Code

Title 27 published on 2013-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 27 CFR 40 after this date.

  • 2013-06-27; vol. 78 # 124 - Thursday, June 27, 2013
    1. 78 FR 38555 - Importer Permit Requirements for Tobacco Products and Processed Tobacco, and Other Requirements for Tobacco Products, Processed Tobacco, and Cigarette Papers and Tubes
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau
      Temporary rule; Treasury decision.
      This temporary rule is effective on August 26, 2013 through August 26, 2016.
      27 CFR Parts 40, 41, and 44