27 C.F.R. § 40.24 Classification of cigarettes.
Title 27 - Alcohol, Tobacco Products and Firearms
For tax purposes, small cigarettes are designated Class A and large cigarettes are designated Class B. (72 Stat. 1414; 26 U.S.C. 5701)
Title 27: Alcohol, Tobacco and Firearms
PART 40—MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart C—Taxes
§ 40.24 Classification of cigarettes.
