§ 40.352. Cigarette tubes.

108 words·~1 min read·/us/cfr/t27/s§ 40.352·

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Cigarette tubes are taxed at the following rates under 26 U.S.C. 5701(d): ::: {.gpotbl_div} Product Tax rate for each 50 tubes\* for removals during the years: 2002 to March 31, 2009 April 1, 2009 and after Cigarette tubes up to 6 1/2" long \$ 0.0244 \$ 0.0630 Cigarette tubes over 6 1/2" long Use rates above, but count each 2 3/4 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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U.S. Code

Rate of tax
§ 5701

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72 Stat. 1414

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§ 40.352

Cigarette tubes.

U.S.C.§ 5701

Stat.72 Stat. 1414

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