27 CFR 41.34 - Cigarette papers.

§ 41.34 Cigarette papers.

Cigarette papers are taxed at the following rates under 26 U.S.C. 5701(c):

Product Tax rate for each 50 papers* for removals during the following periods:
2002 to
March 31, 2009
April 1, 2009 and after
Cigarette papers up to 6 1/2 long $0.0122 $0.0315
Cigarette papers over 6 1/2″ long Use rates above, but count each 2 3/4″ or fraction thereof of the length of each as one cigarette paper.

* Tax rate for less than 50 papers is the same. The tax is not prorated.

[T.D. TTB-75, 74 FR 14484, Mar. 31, 2009]

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