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Electronic Code of Federal Regulations

e-CFR data is current as of February 20, 2020

Title 27Chapter ISubchapter BPart 40Subpart C → §40.23


Title 27: Alcohol, Tobacco Products and Firearms
PART 40—MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
Subpart C—Taxes


§40.23   Cigarette tax rates.

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

ProductTax 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 longTaxed 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 14482, Mar. 31, 2009]

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