§ 40.24. Classification of cigarettes.
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/us/cfr/t27/s§ 40.24·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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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- 72 Stat. 1414
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