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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter B - Tobacco |
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Part 40 - Manufacture of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco |
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Subpart C - Taxes |
§ 40.23 - Cigarette tax rates.
Latest version.
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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: 2002 to
March 31, 2009April 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]