View all text of Subjgrp 36 [§ 40.351 - § 40.361]
§ 40.351 - Cigarette papers.
Cigarette papers are taxed at the following rates under 26 U.S.C. 5701(c):
| Product | Tax rate for each 50 papers* for removals during the following periods: | 2002 to
March 31, 2009 | April 1, 2009 and after | Cigarette papers up to 6 1/2″ long | $ 0.0122 | $ 0.0315 | Cigarette papers over 6 1/2″ long | Use rates above, but count each 2 3/4 inches, or fraction thereof, of the length of each as one cigarette paper. |
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* Tax rate for less than 50 papers is the same. The tax is not prorated.