§ 41.32 - Cigarette tax rates.  


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  • § 41.32 Cigarette tax rates.

    Cigarettes are taxed at the following rates under 26 U.S.C. 5701(b):

    Product Tax rate per thousand for removals during the following periods:
    2002 to
    March 31, 2009
    April 1, 2009 and after
    Small cigarettes $19.50 $50.33
    Large cigarettes up to 612″ long $40.95 $105.69
    Large cigarettes over 612″ long Taxed at the rate for small cigarettes, counting each 234 or fraction thereof of the length of each as one cigarette.

    [T.D. TTB-75, 74 FR 14484, Mar. 31, 2009]