[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR40.23]

[Page 806]
 
            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. 40.23  Cigarette tax rates.

    Cigarettes are taxed at the following rates under 26 U.S.C. 5701(b):

------------------------------------------------------------------------
                                     Tax rate per thousand for removals
                                              during the years
             Product              --------------------------------------
                                     1993 to      2000 and     2002 and
                                       1999         2001        after
------------------------------------------------------------------------
Small cigarettes.................          $12          $17       $19.50
Large cigarettes up to 6\1/2\ long....................
Large cigarettes over 6\1/2\ long....................      (2)Taxed at the rate for small
                                      cigarettes, counting each 2\3/4\
                                     inches or fraction thereof of the
                                      length of each as one cigarette.
------------------------------------------------------------------------


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