eLaws | eCases | United States Code | Federal Courts |

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 M - Alcohol, Tobacco and Other Excise Taxes

Part 270 - MANUFACTURE OF TOBACCO PRODUCTS

Subpart K - Manufacture of Cigarette Papers and Tubes

§ 270.351 - Cigarette papers.

Latest version.

Cigarette papers are taxed at the following rates under 26 U.S.C. 5701(c):
ProductTax rate for each 50 papers 1 for
removals during the years:

1993 to

1999 2

2000 and

2001

2002 and

after

Cigarette papers up to 61/2″ long $0.0075 $0.0106 $0.0122

Cigarette papers over 61/2″ longUse rates above, but count each 23/4 inches, or fraction thereof, of the length of each as one cigarette paper.

1 Tax rate for less than 50 papers is the same. The tax is not prorated.

2 Before January 1, 2000, books or sets containing 25 papers or less were not taxable. On and after January 1, 2000, all cigarette papers are taxable.

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');