27 C.F.R. § 40.351 Cigarette papers.
Title 27 - Alcohol, Tobacco Products and Firearms
Cigarette papers are taxed at the following rates under 26 U.S.C. 5701(c): (72 Stat. 1414; 26 U.S.C. 5701) [T.D. ATF–420, 64 FR 71941, Dec. 22, 1999]
Title 27: Alcohol, Tobacco and Firearms
PART 40—MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart K—Manufacture of Cigarette Papers and Tubes
Taxes
§ 40.351 Cigarette papers.
------------------------------------------------------------------------ Tax rate for each 50 papers \1\ for removals during the years: Product -------------------------------------- 1993 to 2000 and 2002 and 1999 \2\ 2001 after------------------------------------------------------------------------Cigarette papers up to 6\1/ $0.0075 $0.0106 $0.0122 2\[inch] long...................Cigarette papers over 6\1/ Use rates 2\[inch] long................... above, but count each 2\3/4\ inches, or fraction thereof, of the length of each as one cigarette paper.------------------------------------------------------------------------\1\ Tax rate for less than 50 papers is the same. The tax is not prorated.\2\ Before January 1, 2000, books or sets containing 25 papers or less were not taxable. On and after January 1, 2000, all cigarette papers are taxable.
