§ 40.352 - Cigarette tubes.

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§ 40.352 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 years:
Product	2002 to March 31, 2009	April 1, 2009 and after
Cigarette tubes up to 61⁄2” long	$ 0.0244	$ 0.0630
Cigarette tubes over 61⁄2” long	Use rates above, but count each 23⁄4 inches, or fraction thereof, of the length of each as one cigarette tube.

(72 Stat. 1414; 26 U.S.C. 5701)

[T.D. TTB-75, 74 FR 14483, Mar. 31, 2009]

                    
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