27 CFR § 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 1/2″ long	$ 0.0122	$ 0.0315
Cigarette papers over 6 1/2″ long	Use rates above, but count each 2 3/4 inches, or fraction thereof, of the length of each as one cigarette paper.

* Tax rate for less than 50 papers is the same. The tax is not prorated.

(72 Stat. 1414; 26 U.S.C. 5701)

[T.D. TTB–75, 74 FR 14483, Mar. 31, 2009]