27 C.F.R. § 41.30 Pipe tobacco and roll-your-own tobacco.
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 71942, Dec. 22, 1999]
Title 27: Alcohol, Tobacco and Firearms
PART 41—IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart D—Taxes
Tax Rates
§ 41.30 Pipe tobacco and roll-your-own tobacco.
---------------------------------------------------------------------------------------------------------------- Tax rate per pound \1\ for removals during the years Product ------------------------------------------------------------------------- 1993 to 1999 2000 and 2001 2002 and after----------------------------------------------------------------------------------------------------------------Pipe tobacco.......................... $0.675 $0.9567 $1.0969Roll-your-own tobacco................. No tax 0.9567 1.0969----------------------------------------------------------------------------------------------------------------\1\ Prorate tax for fractions of a pound.
