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Code of Federal Regulations (Last Updated: July 5, 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 41 - Importation of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco |
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Subpart D - Taxes |
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Tax Rates |
§ 41.35 - Cigarette tubes.
Latest version.
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§ 41.35 Cigarette tubes.
Cigarette tubes are taxed at the following rates under 26 U.S.C. 5701(d):
Product Tax rate for each 50 tubes* for removals during the following periods: 2002 to
March 31, 2009April 1, 2009 and after Cigarette tubes up to 61⁄2 long $0.0244 $ 0.0630 Cigarette tubes over 61⁄2 long Use rates above, but count each 23⁄4 or fraction thereof of the length of each as one cigarette tube. [T.D. TTB-75, 74 FR 14484, Mar. 31, 2009, as amended by T.D. TTB-85, 75 FR 42607, July 22, 2010]