27 CFR § 40.352
Cigarette tubes
April 24, 2020
Cigarette tubes are taxed at the following rates under 26 U.S.C. 5701(d):
Open Table
| Product | Tax rate for each 50 tubes* for removals during the years: | |
|---|---|---|
| 2002 to March 31, 2009 |
April 1, 2009 and after | |
| Cigarette tubes up to 61⁄2 ” long | $ 0.0244 | $ 0.0630 |
| Cigarette tubes over 61⁄2 ” long | Use rates above, but count each 23⁄4 inches, 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.
(72 Stat. 1414; 26 U.S.C. 5701)
[T.D. TTB-75, 74 FR 14483, Mar. 31, 2009]
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