Cigarette papers.

  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. Manufacture of Cigarette Papers and Tubes
  8. Taxes
  9. Cigarette papers.

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§ 40.351 Cigarette papers.

Cigarette papers are taxed at the following rates under 26 U.S.C. 5701(c):

Expand Table
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 61⁄2″ long $ 0.0122 $ 0.0315
Cigarette papers over 61⁄2″ long Use rates above, but count each 23⁄4 inches, or fraction thereof, of the length of each as one cigarette paper.

* Tax rate for less than 50 papers is the same. The tax is not prorated.

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

[T.D. TTB-75, 74 FR 14483, Mar. 31, 2009]


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