27 CFR § 40.352 - Cigarette tubes.

§ 40.352 Cigarette tubes.

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 years:
2002 to
March 31, 2009 		April 1, 2009 and after
Cigarette tubes up to 6 1/2” long $ 0.0244 $ 0.0630
Cigarette tubes 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 tube.

* Tax rate for less than 50 tubes 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]