§ 40.23 - Cigarette tax rates.

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§ 40.23 Cigarette tax rates.

Cigarettes are taxed at the following rates under 26 U.S.C. 5701(b):

Product	Tax rate per thousand for removals during the following periods:
Product	2002 to March 31, 2009	April 1, 2009 and after
Small cigarettes	$19.50	$50.33
Large cigarettes up to 61⁄2″ long	$40.95	$105.69
Large cigarettes over 61⁄2″ long	Taxed at the rate for small cigarettes, counting each 23⁄4″ or fraction thereof of the length of each as one cigarette.

[T.D. TTB-75, 74 FR 14482, Mar. 31, 2009]

                    
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