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 to
March 31, 2009 |
April 1, 2009 and after | |
Cigarette papers up to 6
|
$ 0.0122 | $ 0.0315 |
Cigarette papers over 6
|
Use rates above, but count each 2
|
* Tax rate for less than 50 papers is the same. The tax is not prorated.
[T.D. TTB-75, 74 FR 14483, Mar. 31, 2009]