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 |
Classification of Large Cigars and Cigarettes |
§ 41.38 - Cigarettes.
Latest version.
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§ 41.38 Cigarettes.
For internal revenue tax purposes, small cigarettes are designated Class A and large cigarettes are designated Class B.
[26 FR 8191, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]