Cigarettes are taxed at the following rates under 26 U.S.C. 5701(b):
| Product | Tax rate per thousand for removals during the following periods: | |
|---|---|---|
| 2002 to March 31, 2009 |
April 1, 2009 and after | |
| Small cigarettes | $19.50 | $50.33 |
| Large cigarettes up to 61⁄2″ long | $40.95 | $105.69 |
| Large cigarettes over 61⁄2″ long | Taxed at the rate for small cigarettes, counting each 23⁄4″ or fraction thereof of the length of each as one cigarette. | |
[T.D. TTB-75, 74 FR 14482, Mar. 31, 2009]