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Electronic Code of Federal Regulations

e-CFR data is current as of February 19, 2020

Title 27Chapter ISubchapter BPart 40Subpart C → §40.24


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


§40.24   Classification of cigarettes.

For tax purposes, small cigarettes are designated Class A and large cigarettes are designated Class B.

(72 Stat. 1414; 26 U.S.C. 5701)

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