Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 27 - Alcohol, Tobacco Products and Firearms |
Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
SubChapter B - Tobacco |
Part 41 - Importation of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco |
Subpart D - Taxes |
Tax Rates |
§ 41.34 - Cigarette papers.
Latest version.
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§ 41.34 Cigarette papers.
Cigarette papers are taxed at the following rates under 26 U.S.C. 5701(c):
Product Tax rate for each 50 papers* for removals during the following periods: 2002 to
March 31, 2009April 1, 2009 and after Cigarette papers up to 61⁄2 long $0.0122 $0.0315 Cigarette papers over 61⁄2″ long Use rates above, but count each 23⁄4″ or fraction thereof of the length of each as one cigarette paper. [T.D. TTB-75, 74 FR 14484, Mar. 31, 2009]