27 C.F.R. § 41.39 Determination of sale price of large cigars.
Title 27 - Alcohol, Tobacco Products and Firearms
The tax imposed on large cigars is computed based on the sale price (the price for which the large cigars are sold by the importer or manufacturer). In addition to money, goods or services exchanged for cigars may be considered as part of the sale price. See §40.22(b) of this chapter for information on determining the sale price in special cases. [T.D. ATF–420, 64 FR 71944, Dec. 22, 1999; T.D. ATF–422, 64 FR 71948, Dec. 22, 1999; T.D. ATF–422a, 65 FR 15058, Mar. 31, 2000; T.D. ATF–460, 66 FR 39093, July 27, 2001]
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
§ 41.39 Determination of sale price of large cigars.
