§ 5701. Rate of tax
6,285 words·~29 min read·
/usc/title-26/section-5701A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Cigars On cigars, manufactured in or imported into the United States, there shall be imposed the following taxes:
(1)Small cigars On cigars, weighing not more than 3 pounds per thousand, $50.33 per thousand;
(2)Large cigars On cigars weighing more than 3 pounds per thousand, a tax equal to 52.75 percent of the price for which sold but not more than 40.26 cents per cigar.
Cigars not exempt from tax under this chapter which are removed but not intended for sale shall be taxed at the same rate as similar cigars removed for sale.
(b)Cigarettes On cigarettes, manufactured in or imported into the United States, there shall be imposed the following taxes:
(1)Small cigarettes On cigarettes, weighing not more than 3 pounds per thousand, $50.33 per thousand;
(2)Large cigarettes On cigarettes, weighing more than 3 pounds per thousand, $105.69 per thousand; except that, if more than 6½ inches in length, they shall be taxable at the rate prescribed for cigarettes weighing not more than 3 pounds per thousand, counting each 2¾ inches, or fraction thereof, of the length of each as one cigarette.
(c)Cigarette papers On cigarette papers, manufactured in or imported into the United States, there shall be imposed a tax of 3.15 cents for each 50 papers or fractional part thereof; except that, if cigarette papers measure more than 6½ inches in length, they shall be taxable at the rate prescribed, counting each 2¾ inches, or fraction thereof, of the length of each as one cigarette paper.
(d)Cigarette tubes On cigarette tubes, manufactured in or imported into the United States, there shall be imposed a tax of 6.30 cents for each 50 tubes or fractional part thereof, except that if cigarette tubes measure more than 6½ inches in length, they shall be taxable at the rate prescribed, counting each 2¾ inches, or fraction thereof, of the length of each as one cigarette tube.
(e)Smokeless tobacco On smokeless tobacco, manufactured in or imported into the United States, there shall be imposed the following taxes:
(1)Snuff On snuff, $1.51 per pound and a proportionate tax at the like rate on all fractional parts of a pound.
(2)Chewing tobacco On chewing tobacco, 50.33 cents per pound and a proportionate tax at the like rate on all fractional parts of a pound.
(f)Pipe tobacco On pipe tobacco, manufactured in or imported into the United States, there shall be imposed a tax of $2.8311 cents per pound (and a proportionate tax at the like rate on all fractional parts of a pound).
(g)Roll-your-own tobacco On roll-your-own tobacco, manufactured in or imported into the United States, there shall be imposed a tax of $24.78 per pound (and a proportionate tax at the like rate on all fractional parts of a pound).
(h)Imported tobacco products and cigarette papers and tubes The taxes imposed by this section on tobacco products and cigarette papers and tubes imported into the United States shall be in addition to any import duties imposed on such articles, unless such import duties are imposed in lieu of internal revenue tax.
(Aug. 16, 1954, ch. 736, 68A Stat. 705; Mar. 30, 1955, ch. 18, § 3(a)(9), 69 Stat. 14; Mar. 29, 1956, ch. 115, § 3(a)(9), 70 Stat. 66; Pub. L. 85–12, § 3(a)(7), Mar. 29, 1957, 71 Stat. 9; Pub. L. 85–475, § 3(a)(7), June 30, 1958, 72 Stat. 259; Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1414; Pub. L. 86–75, § 3(a)(7), June 30, 1959, 73 Stat. 157; Pub. L. 86–564, title II, § 202(a)(9), June 30, 1960, 74 Stat. 290; Pub. L. 86–779, § 1, Sept. 14, 1960, 74 Stat. 998;
Pub. L. 87–72, § 3(a)(9), June 30, 1961, 75 Stat. 193; Pub. L. 87–508, § 3(a)(8), June 28, 1962, 76 Stat. 114; Pub. L. 88–52, § 3(a)(9), June 29, 1963, 77 Stat. 72; Pub. L. 88–348, § 2(a)(9), June 30, 1964, 78 Stat. 237; Pub. L. 89–44, title V, §§ 501(f), 502(a), June 21, 1965, 79 Stat. 150; Pub. L. 90–240, § 4(a), Jan. 2, 1968, 81 Stat. 776; Pub. L. 94–455, title XIX, § 1905(a)(24), title XXI, § 2128(a), Oct. 4, 1976, 90 Stat. 1821, 1921; Pub. L. 97–248, title II, § 283(a), Sept. 3, 1982, 96 Stat. 568;
Pub. L. 99–272, title XIII, § 13202(a), Apr. 7, 1986, 100 Stat. 311; Pub. L. 100–647, title V, § 5061(a), Nov. 10, 1988, 102 Stat. 3679; Pub. L. 101–508, title XI, § 11202(a)–(f), Nov. 5, 1990, 104 Stat. 1388–419; Pub. L. 105–33, title IX, § 9302(a)–(g)(1), (h)(3), Aug. 5, 1997, 111 Stat. 671, 672, 674; Pub. L. 111–3, title VII, § 701(a)–(g), Feb. 4, 2009, 123 Stat. 106, 107; Pub. L. 115–141, div. U, title IV, § 401(a)(250), Mar. 23, 2018, 132 Stat. 1196.)
Connections157 cite this · traces to 8
Cited by 157 sections · top 60
U.S. Code
- § 1Tax imposed
- § 5001Imposition, rate, and attachment of tax
- § 387Definitions
- § 5704Exemption from tax
- § 5041Imposition and rate of tax
- § 5051Imposition and rate of tax
- § 5712Application for permit
- § 5722Reports
- § 5711Bond
- § 5741Records to be maintained
- § 5702Definitions
- § 5721Inventories
- § 5713Permit
- § 5761Civil penalties
- § 5707Repealed. Pub. L. 89–44, title V, § 501(g), June 21, 1965, 79 Stat. 150]
- § 5063Repealed. Pub. L. 89–44, title V, § 501(e), June 21, 1965, 79 Stat. 150]
- § 5754Restriction on importation of previously exported tobacco products
- § 5753Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes
- § 5762Criminal penalties
- § 5763Forfeitures
CFR
- § 40.232Experimental purposes.
- § 40.11Meaning of terms.
- § 41.40Persons liable for tax.
- § 40.23Cigarette tax rates.
- § 40.25Smokeless tobacco tax rates.
- § 41.35Cigarette tubes.
- § 44.11Meaning of terms.
- § 40.21Cigar tax rates.
- § 41.32Cigarette tax rates.
- § 45.35Liability for tax.
- § 41.33Smokeless tobacco tax rates.
- § 41.140Taxpayment in the United States.
statutes-at-large
- Public Law 89–44
- Public Law 86–564
- Public Law 88–348
- Public Law 86–779
- Public Law 99–155To temporarily increase the limit on the public debt and to restore the investments of the Social Security Trust Funds and other trust funds
- Public Law 87–72
- Public Law 88–52
- Public Law 87–508
- Public Law 90–240
- Joint Resolution
- Public Law 99–181To extend until December 18, 1985, the application of certain tobacco excise taxes, trade adjustment assistance, certain medicare reimbursement provisions, and borrowing authority under the railroad unemployment insurance program
- Public Law 97–448To make technical corrections in the Economic Recovery Tax Act of 1981 and certain other recent tax legislation
- Public Law 99–188
- Public Law 99–272To provide for reconciliation pursuant to section 2 of the first concurrent resolution on the budget for fiscal year 1986 (S
- Public Law 99–107To extend for 45 days the application of tobacco excise taxes, trade adjustment assistance, certain medicare reimbursement provisions, and borrowing authority under the railroad unemployment insurance program
- Public Law 105–78Making appropriations for the Departments of Labor, Health and Human Services, and Education, and related agencies for the fiscal year ending September 30, 1998, and for other purposes
- Public Law 99–508To amend title 18, United States Code, with respect to the interception of certain communications, other forms of surveillance, and for other purposes
- Public Law 99–200To clear title to certain lands along the California-Nevada boundary
- Public Law 100–647To make technical corrections relating to the Tax Reform Act of 1986, and for other purposes
register
- NoticesDEPARTMENT OF THE TREASURY
- Proposed RulesNotice of proposed rulemaking
- Rules and RegulationsInterim final rule; solicitation of comments
- Rules and RegulationsDirect final rule; request for comments
- Rules and RegulationsTemporary rule; correction
- Rules and RegulationsFinal rule
- Rules and RegulationsFinal rule (Treasury decision)
- Rules and RegulationsFinal rule, Treasury decision
- NoticesNotice
Traces to 8 documents
public-private-law
U.S. Code
- Medicaid and CHIP Payment and Access Commission§ 1396
- Restriction on importation of previously exported tobacco products§ 5754
- Definitions§ 5702
- Persons liable for tax§ 5005
- Imposition, rate, and attachment of tax§ 5001
- Definitions§ 81a
- Exemption from customs laws of merchandise brought into foreign trade zone§ 81c
151 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 705
- Mar. 30, 1955, ch. 18, § 3(a)(9)
- 69 Stat. 14
- Mar. 29, 1956, ch. 115, § 3(a)(9)
- 70 Stat. 66
- Pub. L. 85–12, § 3(a)(7)
- 71 Stat. 9
- Pub. L. 85–475, § 3(a)(7)
- 72 Stat. 259
- Pub. L. 85–859, title II, § 202
- 72 Stat. 1414
- Pub. L. 86–75, § 3(a)(7)
- 73 Stat. 157
- Pub. L. 86–564, title II, § 202(a)(9)
- 74 Stat. 290
- Pub. L. 86–779, § 1
- 74 Stat. 998
- Pub. L. 87–72, § 3(a)(9)
- 75 Stat. 193
- Pub. L. 87–508, § 3(a)(8)
- 76 Stat. 114
- Pub. L. 88–52, § 3(a)(9)
- 77 Stat. 72
- Pub. L. 88–348, § 2(a)(9)
- 78 Stat. 237
- Pub. L. 89–44, title V
- 79 Stat. 150
- Pub. L. 90–240, § 4(a)
- 81 Stat. 776
- Pub. L. 94–455, title XIX, § 1905(a)(24)
- 90 Stat. 1821
- Pub. L. 97–248, title II, § 283(a)
- 96 Stat. 568
- Pub. L. 99–272, title XIII, § 13202(a)
- 100 Stat. 311
- Pub. L. 100–647, title V, § 5061(a)
- 102 Stat. 3679
- Pub. L. 101–508, title XI, § 11202(a)
- 104 Stat. 1388–419
+ 111 more
Citation graph
cites case law
§ 5701
Rate of tax
Fed. Reg.×58
Stat.×39
U.S.C.×31
C.F.R.×29
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 705
ActMar. 30, 1955, ch. 18, § 3(a)(9)
Stat.69 Stat. 14
Cites 159 · showing 12Cited by 157 across 4 sources