27 CFR 41.38 - Cigarettes.

Regulations last checked for updates: May 04, 2025

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Mar 20, 2025

§ 41.38 - Cigarettes.

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]

authority: 26 U.S.C. 5701-5705,5708,5712,5713,5721,5741,5754,5761,6301,6109,6302,6313,6402,6404,7101,7212,7342,7606,7651,7652,7805; 31 U.S.C. 9301,9303,9304,9306

source: Redesignated by T.D. TTB-16, 69 FR 52424, Aug. 26, 2004, unless otherwise noted.

cite as: 27 CFR 41.38