27 C.F.R. § 41.35 Cigarette tubes.
Title 27 - Alcohol, Tobacco Products and Firearms
Cigarette tubes are taxed at the following rates under 26 U.S.C. 5701(d): [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
§ 41.35 Cigarette tubes.
------------------------------------------------------------------------ Tax rate for each 50 tubes \1\ for removals during the years Product -------------------------------------- 1993 to 2000 and 2002 and 1999 2001 after------------------------------------------------------------------------Cigarette tubes up to 6\1/ $0.015 $0.0213 $0.0244 2\[inch] long...................Cigarette tubes over 6\1/2\[inch] Use rates long............................ above, but count each 2\3/4\ inches, or fraction thereof, of the length of each as one cigarette tube.------------------------------------------------------------------------\1\ Tax rate for less than 50 tubes is the same. The tax is not prorated.