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]

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


United States Code

Title 27 published on 13-Jun-2017 04:22

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 27 CFR Part 41 after this date.

  • 2016-12-22; vol. 81 # 246 - Thursday, December 22, 2016
    1. 81 FR 94186 - Amendments To Streamline Importation of Distilled Spirits, Wine, Beer, Malt Beverages, Tobacco Products, Processed Tobacco, and Cigarette Papers and Tubes and Facilitate Use of the International Trade Data System
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau
      Final rule; Treasury decision.
      This final rule is effective December 31, 2016.
      27 CFR Parts 1, 4, 5, 7, 26, 27, and 41