27 CFR 41.34 - Cigarette papers.

§ 41.34 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″ or fraction thereof of the length of each as one cigarette paper.
[T.D. TTB-75, 74 FR 14484, Mar. 31, 2009]

Title 27 published on 2014-04-01

no entries appear in the Federal Register after this date.

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