Code · CFR · Title 27 — Alcohol, Tobacco Products and Firearms · Part 41 · § 41.38

§ 41.38. Cigarettes.

38 words·~1 min read·/us/cfr/t27/s§ 41.38·

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For internal revenue tax purposes, small cigarettes are designated Class A and large cigarettes are designated Class B. (72 Stat. 1414; 26 U.S.C. 5701) \[26 FR 8191, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975\]

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U.S. Code

Rate of tax
§ 5701

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72 Stat. 1414

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§ 41.38

Cigarettes.

U.S.C.§ 5701

Stat.72 Stat. 1414

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