27 CFR § 41.35
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 following periods: | |
|---|---|---|
| 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 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]
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