[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR40.25]

[Page 755-756]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 40--MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES--Table of Contents
 
                            Subpart C--Taxes
 
Sec. 40.25  Smokeless tobacco tax rates.

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

[[Page 756]]



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


[T.D. ATF-420, 64 FR 71940, Dec. 22, 1999]