Cigarette papers are taxed at the following rates under 26 U.S.C. 5701(c):
| 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 6
1/2″ long | $ 0.0122 | $ 0.0315
|
| Cigarette papers over 6
1/2″ long | Use rates above, but count each 2
3/4 inches, or fraction thereof, of the length of each as one cigarette paper.
|
authority: 26 U.S.C. 448,
5701,
5703,
5711,
5721,
5731,
5741,
5751,
5753,
5761,
6061,
6065,
6109,
6151,
6301,
6302,
6311,
6313,
6402,
6404,
6423,
6676,
6806,
7011,
7212,
7325,
7342,
7502,
7503,
7606,
7805;
31 U.S.C. 9301,
9303,
9304,
9306
source: 26 FR 8174, Aug. 31, 1961, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975; 54 FR 48839, Nov. 27, 1989, and further redesignated by T.D. ATF-460, 66 FR 39093, July 27, 2001.
cite as: 27 CFR 40.351