27 CFR 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.