1. Regulations
  2. title 27
  3. chapter I-i1
  4. part 40
  5. subpart C
  6. § 40.25

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

§ 40.25 - Smokeless tobacco tax rates.

Smokeless tobacco products are taxed at the following rates under 26 U.S.C. 5701(e):

Product Tax rate per pound* for removals during the following periods: 2002 to
March 31, 2009 		April 1, 2009 and after Snuff$ 0.585$ 1.51 Chewing tobacco$ 0.195$ 0.5033

* Prorate tax for fractions of a pound.

[T.D. TTB-75, 74 FR 14482, Mar. 31, 2009]

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 40.25