27 C.F.R. § 41.33 Smokeless tobacco tax rates.
Title 27 - Alcohol, Tobacco Products and Firearms
Smokeless tobacco products are taxed at the following rates under 26 U.S.C. 5701(e): [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
§ 41.33 Smokeless tobacco tax rates.
------------------------------------------------------------------------ Tax rate per pound \1\ for removals during the years Product -------------------------------------- 1993 to 2000 or 2002 and 1999 2001 after------------------------------------------------------------------------Snuff............................ $0.36 $0.51 $0.585Chewing tobacco.................. $0.12 $0.17 $0.195------------------------------------------------------------------------\1\ Prorate tax for fractions of a pound.