StacksVerified U.S. regulatory reference

27 CFR §41.31

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)Cigars are taxed at the following rates under 26 U.S.C. 5701(a):
  2. (b)See § 41.39 of this part for rules concerning determination of sale price of large cigars.
  3. (c)Cigars not exempt from tax under 26 U.S.C. chapter 52 and the provisions of this part which are removed but not intended for sale shall be taxed at the same rate as similar cigars removed for sale.