27 CFR 41.35 - Cigarette tubes.

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§ 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]

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