§ 275.34 - Cigarette papers.

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 years1993 to 1999 22000 or 20012002 and afterCigarette papers up to 61/2″ long $0.0075 $0.0106 $0.0122Cigarette 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.