§ 275.35 - 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 1 for removals during the years1993 to 19992000 and 20012002 and afterCigarette tubes up to 61/2″ long $0.015 $0.0213 $0.0244Cigarette 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.1 Tax rate for less than 50 tubes is the same. The tax is not prorated.

                    
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