1. Regulations
  2. title 27
  3. chapter I-i1
  4. part 41
  5. subpart D
  6. subjgrp 68
  7. § 41.33

View all text of Subjgrp 68 [§ 41.30 - § 41.35]

§ 41.33 - 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 14484, Mar. 31, 2009]

AUTHORITY: 26 U.S.C. 5701-5705, 5708, 5712, 5713, 5721-5723, 5741, 5754, 5761-5763, 6301, 6109, 6302, 6313, 6402, 6404, 7101, 7212, 7342, 7606, 7651, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

SOURCE: Redesignated by T.D. TTB-16, 69 FR 52424, Aug. 26, 2004, unless otherwise noted.

CITE AS: 27 CFR 41.33