§ 270.352 - Cigarette tubes.

Latest version.

Cigarette tubes are taxed at the following rates under 26 U.S.C. 5701(d):
ProductTax rate for each 50 tubes* for removals during the years1993 to
1999

2000 and

2001

2002 and

after

Cigarette tubes up to 61/2″ long $0.015 $0.0213 $0.0244

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

*Tax rate for less than 50 tubes is the same. The tax is not prorated.

                    
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