27 C.F.R. § 41.32 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 71943, 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
§ 41.32 Cigarette tax rates.
---------------------------------------------------------------------------------------------------------------- Tax rate per thousand for removals during the years Product ------------------------------------------------------------------------- 1993 to 1999 2000 and 2001 2002 and after----------------------------------------------------------------------------------------------------------------Small cigarettes...................... $12 $17 $19.50Large cigarettes up to 6\1/2\[inch] 25.20 35.70 40.95 long.Large cigarettes over 6\1/2\[inch] Use tax rates for small long. cigarettes, but count each 2\3/4\ inches or fraction thereof of the length of each as one cigarette.----------------------------------------------------------------------------------------------------------------
