27 C.F.R. § 41.38 Cigarettes.
Title 27 - Alcohol, Tobacco Products and Firearms
For internal revenue tax purposes, small cigarettes are designated Class A and large cigarettes are designated Class B. (72 Stat. 1414; 26 U.S.C. 5701) [26 FR 8191, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]
Title 27: Alcohol, Tobacco and Firearms
PART 41—IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart D—Taxes
Classification of Large Cigars and Cigarettes
§ 41.38 Cigarettes.
