27 CFR § 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:
	2002 to 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.

[T.D. TTB-75, 74 FR 14484, Mar. 31, 2009, as amended by T.D. TTB-85, 75 FR 42607, July 22, 2010]