Cigarette tubes.

  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 tubes.

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§ 40.352 Cigarette tubes.

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

Expand Table
Product Tax rate for each 50 tubes* for removals during the years:
2002 to
March 31, 2009 		April 1, 2009 and after
Cigarette tubes up to 61⁄2” long $ 0.0244 $ 0.0630
Cigarette tubes over 61⁄2” long Use rates above, but count each 23⁄4 inches, or fraction thereof, of the length of each as one cigarette tube.

* Tax rate for less than 50 tubes 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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