1. Regulations
  2. title 27
  3. chapter I-i1
  4. part 40
  5. subpart K
  6. subjgrp 36
  7. § 40.352

View all text of Subjgrp 36 [§ 40.351 - § 40.361]

§ 40.352 - Cigarette tubes.

Cigarette tubes are taxed at the following rates under 26 U.S.C. 5701(d):

Product Tax rate for each 50 tubes* for removals during the years: 2002 to
March 31, 2009 		April 1, 2009 and after Cigarette tubes up to 6 1/2” long$ 0.0244$ 0.0630 Cigarette tubes over 6 1/2” longUse rates above, but count each 2 3/4 inches, or fraction thereof, of the length of each as one cigarette tube.

* Tax rate for less than 50 tubes is the same. The tax is not prorated.

(72 Stat. 1414; 26 U.S.C. 5701) [T.D. TTB-75, 74 FR 14483, 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 40.352