§ 41.35. Cigarette tubes.
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/us/cfr/t27/s§ 41.35·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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 following periods: 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 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. ``` ``` ``` \[T.D. TTB-75, 74 FR 14484, Mar. 31, 2009, as amended by T.D. TTB-85, 75 FR 42607, July 22, 2010\]
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