27 CFR Subpart C
Taxes
April 24, 2020
§
40.21
Cigar tax rates
§
40.22
Determination of sale price of large cigars
§
40.23
Cigarette tax rates
§
40.24
Classification of cigarettes
§
40.25
Smokeless tobacco tax rates
§
40.25a
Pipe tobacco and roll-your-own tobacco tax rates and classification
§
40.26
Persons liable for tax
§
40.27
Assessment
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