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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter B - Tobacco |
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Part 40 - Manufacture of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco |
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Subpart K - Manufacture of Cigarette Papers and Tubes |
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Taxes |
§ 40.351 - Cigarette papers.
Latest version.
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§ 40.351 Cigarette papers.
Cigarette papers are taxed at the following rates under 26 U.S.C. 5701(c):
Product Tax rate for each 50 papers* for removals during the following periods: 2002 to
March 31, 2009April 1, 2009 and after Cigarette papers up to 61⁄2″ long $ 0.0122 $ 0.0315 Cigarette papers over 61⁄2″ long Use rates above, but count each 23⁄4 inches, or fraction thereof, of the length of each as one cigarette paper. [T.D. TTB-75, 74 FR 14483, Mar. 31, 2009]