27 C.F.R. § 40.25a Pipe tobacco and roll-your-own tobacco tax rates.
Title 27 - Alcohol, Tobacco Products and Firearms
Pipe tobacco and roll-your-own tobacco are taxed at the following rates under 26 U.S.C. 5701(f) and (g), respectively: [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
§ 40.25a Pipe tobacco and roll-your-own tobacco tax rates.
------------------------------------------------------------------------ Tax rate per pound * for removals during the years Product -------------------------------------- 1993 to 2000 and 2002 and 1999 2001 after------------------------------------------------------------------------Pipe tobacco..................... $0.675 $0.9567 $1.0969Roll-your-own tobacco............ * No tax 0.9567 1.0969------------------------------------------------------------------------* Prorate tax for fractions of a pound.
