27 CFR § 46.221 - Floor stocks tax rates.
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§ 46.221 Floor stocks tax rates.
Product | Floor stocks tax rate |
---|---|
Small cigars | $48.502 per thousand. |
Small cigarettes | 30.83 per thousand. |
Large cigarettes 6
|
64.74 per thousand. |
Large cigarettes more than 6
|
30.83 per thousand units of length. |
Snuff | 0.925 per pound. |
Chewing tobacco | 0.3083 per pound. |
Pipe tobacco | 1.7342 per pound. |
Roll-your-own | 23.6831 per pound. |
Cigarette papers | 0.0193 per 50 papers or fraction thereof |
Cigarette tubes | 0.0386 per 50 tubes or fraction thereof. |