27 CFR 41.35 - Cigarette tubes.

Regulations last checked for updates: Oct 18, 2024

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

§ 41.35 - 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 following periods:
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 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.

[T.D. TTB-75, 74 FR 14484, Mar. 31, 2009, as amended by T.D. TTB-85, 75 FR 42607, July 22, 2010]

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 41.35