§ 41.34. Cigarette papers.
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/us/cfr/t27/s§ 41.34·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Cigarette papers are taxed at the following rates under 26 U.S.C. 5701(c): ::: {.gpotbl_div} Product Tax 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 6 1/2 long \$0.0122 \$0.0315 Cigarette papers over 6 1/2″ long Use rates above, but count each 2 3/4″ 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. ``` ``` ``` \[T.D. TTB-75, 74 FR 14484, Mar. 31, 2009\]
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