Classification of cigarettes.

  1. Law
  2. CFR 27
  3. Alcohol, Tobacco Products and Firearms
  4. Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury
  5. Tobacco
  6. Manufacture of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco
  7. Taxes
  8. Classification of cigarettes.

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§ 40.24 Classification of cigarettes.

For tax purposes, small cigarettes are designated Class A and large cigarettes are designated Class B.

(72 Stat. 1414; 26 U.S.C. 5701)


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