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Electronic Code of Federal Regulations

e-CFR data is current as of February 21, 2020

Title 27Chapter ISubchapter BPart 40Subpart K → §40.352


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


§40.352   Cigarette tubes.

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

ProductTax rate for each 50 tubes* for removals during the years:
2002 to
March 31, 2009
April 1, 2009 and after
Cigarette tubes up to 612 ” long$ 0.0244$ 0.0630
Cigarette tubes over 612 ” longUse rates above, but count each 234 inches, or fraction thereof, of the length of each as one cigarette tube.

*Tax rate for less than 50 tubes 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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