27 CFR 41.32 - Cigarette tax rates.

§ 41.32 Cigarette tax rates.

Cigarettes are taxed at the following rates under 26 U.S.C. 5701(b):

Product Tax rate per thousand for removals during the following periods:
2002 to
March 31, 2009
April 1, 2009 and after
Small cigarettes $19.50 $50.33
Large cigarettes up to 6 1/2″ long $40.95 $105.69
Large cigarettes over 6 1/2″ long Taxed at the rate for small cigarettes, counting each 2 3/4 or fraction thereof of the length of each as one cigarette.
[T.D. TTB-75, 74 FR 14484, Mar. 31, 2009]

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