View all text of Subpart C [§ 40.21 - § 40.27]
§ 40.23 - Cigarette tax rates.
Cigarettes are taxed at the following rates under 26 U.S.C. 5701(b):
| 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. |
|---|