27 C.F.R. § 40.23 Cigarette tax rates.
Title 27 - Alcohol, Tobacco Products and Firearms
Cigarettes are taxed at the following rates under 26 U.S.C. 5701(b): [T.D. ATF–420, 64 FR 71940, Dec. 22, 1999]
Title 27: Alcohol, Tobacco and Firearms
PART 40—MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart C—Taxes
§ 40.23 Cigarette tax rates.
------------------------------------------------------------------------ Tax rate per thousand for removals during the years Product -------------------------------------- 1993 to 2000 and 2002 and 1999 2001 after------------------------------------------------------------------------Small cigarettes................. $12 $17 $19.50Large cigarettes up to 6\1/ 25.20 35.70 40.95 2\[inch] long...................Large cigarettes over 6\1/ (2)Taxed at 2\[inch] long................... the rate for small cigarettes, counting each 2\3/4\ inches or fraction thereof of the length of each as one cigarette.------------------------------------------------------------------------
