§ 46.221 - Floor stocks tax rates.

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§ 46.221 Floor stocks tax rates.

Product	Floor stocks tax rate
Small cigars	$48.502 per thousand.
Small cigarettes	30.83 per thousand.
Large cigarettes 61⁄2 inch or less in length	64.74 per thousand.
Large cigarettes more than 61⁄2 inch in length	30.83 per thousand units of length.
Snuff	0.925 per pound.
Chewing tobacco	0.3083 per pound.
Pipe tobacco	1.7342 per pound.
Roll-your-own	23.6831 per pound.
Cigarette papers	0.0193 per 50 papers or fraction thereof
Cigarette tubes	0.0386 per 50 tubes or fraction thereof.

                    
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