27 CFR 40.352 - Cigarette tubes.

Regulations last checked for updates: Oct 18, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Oct 16, 2024

View all text of Subpart K [§ 40.351 - § 40.478]

§ 40.352 - Cigarette tubes.

Cigarette tubes are taxed at the following rates under 26 U.S.C. 5701(d):

Product	Tax rate for each 50 tubes* for removals during the years:
Product	2002 to March 31, 2009	April 1, 2009 and after
Cigarette tubes up to 6 1/2” long	$ 0.0244	$ 0.0630
Cigarette tubes over 6 1/2” long	Use rates above, but count each 2 3/4 inches, or fraction thereof, of the length of each as one cigarette tube.

* Tax rate for less than 50 tubes is the same. The tax is not prorated.

(72 Stat. 1414; 26 U.S.C. 5701) [T.D. TTB-75, 74 FR 14483, Mar. 31, 2009]

authority: 26 U.S.C. 448,5701,5703,5711,5721,5731,5741,5751,5753,5761,6061,6065,6109,6151,6301,6302,6311,6313,6402,6404,6423,6676,6806,7011,7212,7325,7342,7502,7503,7606,7805; 31 U.S.C. 9301,9303,9304,9306

source: 26 FR 8174, Aug. 31, 1961, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975; 54 FR 48839, Nov. 27, 1989, and further redesignated by T.D. ATF-460, 66 FR 39093, July 27, 2001.

cite as: 27 CFR 40.352