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Electronic Code of Federal Regulations

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

Title 27Chapter ISubchapter BPart 40Subpart K → §40.351


Title 27: Alcohol, Tobacco Products and Firearms
PART 40—MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
Subpart K—Manufacture of Cigarette Papers and Tubes


§40.351   Cigarette papers.

Cigarette papers are taxed at the following rates under 26 U.S.C. 5701(c):

ProductTax rate for each 50 papers* for removals during the following periods:
2002 to
March 31, 2009
April 1, 2009 and after
Cigarette papers up to 612 long$ 0.0122$ 0.0315
Cigarette papers over 612 longUse rates above, but count each 234 inches, or fraction thereof, of the length of each as one cigarette paper.

*Tax rate for less than 50 papers is the same. The tax is not prorated.

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

[T.D. TTB-75, 74 FR 14483, Mar. 31, 2009]

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