27 CFR § 41.38
Cigarettes
April 24, 2020
For internal revenue tax purposes, small cigarettes are designated Class A and large cigarettes are designated Class B.
(72 Stat. 1414; 26 U.S.C. 5701)
[26 FR 8191, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]
Tried the LawStack mobile app?
Join thousands and try LawStack mobile for FREE today.
- Carry the law offline, wherever you go.
- Download CFR, USC, rules, and state law to your mobile device.
