27 CFR § 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]