27 CFR 41.35 - Cigarette tubes.
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Cigarette tubes are taxed at the following rates under 26 U.S.C. 5701(d):
|Product||Tax rate for each 50 tubes* for removals during the following periods:|
|2002 toMarch 31, 2009||April 1, 2009 and after|
|* Tax rate for less than 50 tubes is the same. The tax is not prorated.|
|Cigarette tubes up to 61/2 long||$0.0244||$ 0.0630|
|Cigarette tubes over 61/2 long||Use rates above, but count each 23/4 or fraction thereof of the length of each as one cigarette tube.|
Title 27 published on 2014-04-01
no entries appear in the Federal Register after this date.