[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR275.33]

[Page 59]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                          TREASURY (CONTINUED)
 
PART 275--IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES--Table of Contents
 
                            Subpart D--Taxes
 
Sec. 275.33  Smokeless tobacco tax rates.

    Smokeless tobacco products are taxed at the following rates under 26 
U.S.C. 5701(e):

------------------------------------------------------------------------
                                    Tax rate per pound \1\ for removals
                                              during the years
             Product              --------------------------------------
                                     1993 to      2000 or      2002 and
                                       1999         2001        after
------------------------------------------------------------------------
Snuff............................        $0.36        $0.51       $0.585
Chewing tobacco..................        $0.12        $0.17       $0.195
------------------------------------------------------------------------
\1\ Prorate tax for fractions of a pound.


[T.D. ATF-420, 64 FR 71943, Dec. 22, 1999]