27 CFR § 40.351
Cigarette papers
April 24, 2020
Cigarette papers are taxed at the following rates under 26 U.S.C. 5701(c):
Open Table
| Product | Tax rate for each 50 papers* for removals during the following periods: | |
|---|---|---|
| 2002 to March 31, 2009 |
April 1, 2009 and after | |
| Cigarette papers up to 61⁄2 ″ long | $ 0.0122 | $ 0.0315 |
| Cigarette papers over 61⁄2 ″ long | Use rates above, but count each 23⁄4 inches, or fraction thereof, of the length of each as one cigarette paper. | |
*Tax rate for less than 50 papers 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]
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