1. LawStack
  2. Title 27 - Alcohol, Tobacco Products and Firearms
  3. Chapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  4. Subchapter B - TOBACCO
  5. Part 40 - MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
  6. Subpart C - Taxes
  7. 27 CFR § 40.24
27 CFR § 40.24
Classification of cigarettes
April 24, 2020
CFR

For tax purposes, small cigarettes are designated Class A and large cigarettes are designated Class B.

(72 Stat. 1414; 26 U.S.C. 5701)

Previous
§ 40.23 Cigarette tax rates
Next
§ 40.25 Smokeless tobacco tax rates

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