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″ or fraction thereof of the length of each as one cigarette paper.
|