Subpart D. Subpart D—Taxes

• Tax Rates

  • SECTION § 41.30 - Pipe tobacco and roll-your-own tobacco tax rates.
  • SECTION § 41.31 - Cigar tax rates.
  • SECTION § 41.32 - Cigarette tax rates.
  • SECTION § 41.33 - Smokeless tobacco tax rates.
  • SECTION § 41.34 - Cigarette papers.
  • SECTION § 41.35 - Cigarette tubes.

• Classification of Large Cigars and Cigarettes

  • SECTION § 41.37 - [Reserved]
  • SECTION § 41.38 - Cigarettes.
  • SECTION § 41.39 - Determination of sale price of large cigars.

• Liability for and Payment of Taxes

  • SECTION § 41.40 - Persons liable for tax.
  • SECTION § 41.41 - Determination and payment of tax.

• Exemptions From Taxes and Permits

  • SECTION § 41.50 - Exemptions.

• Assessment of Taxes

  • SECTION § 41.60 - Assessment.

• Customs' Collection of Taxes

  • SECTION § 41.62 - Customs collection of internal revenue taxes on tobacco products and cigarette papers and tubes imported or brought into the United States.
  • SECTION § 41.63 - Payment of tax by electronic fund transfer.