27 CFR 41.35 - Cigarette tubes.
Beta! The text on the eCFR tab represents the unofficial eCFR text at ecfr.gov.
§ 41.35 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 following periods:|
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 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.