§ 41.32. Cigarette tax rates.
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/us/cfr/t27/s§ 41.32·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Cigarettes are taxed at the following rates under 26 U.S.C. 5701(b): ::: {width="100%"} ::: {.gpotbl_div} Product Tax rate per thousand for removals during the following periods: 2002 to March 31, 2009 April 1, 2009 and after Small cigarettes \$19.50 \$50.33 Large cigarettes up to 6 1/2″ long \$40.95 \$105.69 Large cigarettes over 6 1/2″ long Taxed at the rate for small cigarettes, counting each 2 3/4 or fraction thereof of the length of each as one cigarette. ::: ::: \[T.D. TTB-75, 74 FR 14484, Mar. 31, 2009\]
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§ 41.32
Cigarette tax rates.
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