1. Regulations
  2. title 27
  3. chapter I-i1
  4. part 40
  5. subpart C
  6. § 40.24

View all text of Subpart C [§ 40.21 - § 40.27]

§ 40.24 - Classification of cigarettes.

For tax purposes, small cigarettes are designated Class A and large cigarettes are designated Class B.

(72 Stat. 1414; 26 U.S.C. 5701)

SOURCE: 26 FR 8174, Aug. 31, 1961, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975; 54 FR 48839, Nov. 27, 1989, and further redesignated by T.D. ATF-460, 66 FR 39093, July 27, 2001.

CITE AS: 27 CFR 40.24