§ 270.23 - Cigarette tax rates.

Latest version.

Cigarettes are taxed at the following rates under 26 U.S.C. 5701(b):
ProductTax rate per thousand for removals
during the years

1993 to

1999

2000 and

2001

2002 and

after

Small cigarettes $12 $17 $19.50

Large cigarettes up to 61/2″ long 25.20 35.70 40.95

Large cigarettes over 61/2″ long(2)Taxed at the rate for small cigarettes, counting each 23/4 inches or fraction thereof of the length of each as one cigarette.

                    
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