27 CFR 41.32 - Cigarette tax rates.

Regulations last checked for updates: Oct 18, 2024

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

§ 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:
Product	2002 to March 31, 2009	April 1, 2009 and after
Small cigarettes	$19.50	$50.33
Large cigarettes up to 6 1/2″ long	$40.95	$105.69
Large cigarettes over 6 1/2″ long	Taxed at the rate for small cigarettes, counting each 2 3/4 or fraction thereof of the length of each as one cigarette.

[T.D. TTB-75, 74 FR 14484, Mar. 31, 2009]

authority: 26 U.S.C. 5701-5705,5708,5712,5713,5721,5741,5754,5761,6301,6109,6302,6313,6402,6404,7101,7212,7342,7606,7651,7652,7805; 31 U.S.C. 9301,9303,9304,9306

source: Redesignated by T.D. TTB-16, 69 FR 52424, Aug. 26, 2004, unless otherwise noted.

cite as: 27 CFR 41.32