27 CFR § 41.32 - Cigarette tax rates.
§ 41.32 Cigarette tax rates.
Cigarettes are taxed at the following rates under 26 U.S.C. 5701(b):
Product | Tax rate per thousand for removals during the following periods: | |
---|---|---|
2002 to
March 31, 2009 |
April 1, 2009 and after | |
Small cigarettes | $19.50 | $50.33 |
Large cigarettes up to 6
|
$40.95 | $105.69 |
Large cigarettes over 6
|
Taxed at the rate for small cigarettes, counting each 2
|
[T.D. TTB-75, 74 FR 14484, Mar. 31, 2009]