[Code of Federal Regulations] [Title 27, Volume 1] [Revised as of April 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 27CFR41.30] [Page 884-885] TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY PART 41_IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES --Table of Contents Subpart D_Taxes Sec. 41.30 Pipe tobacco and roll-your-own tobacco. Tax Rates Pipe tobacco and roll-your-own tobacco are taxed at the following rates under 26 U.S.C. 5701(f) and (g), respectively: ---------------------------------------------------------------------------------------------------------------- Tax rate per pound \1\ for removals during the years Product ------------------------------------------------------------------------- 1993 to 1999 2000 and 2001 2002 and after ---------------------------------------------------------------------------------------------------------------- Pipe tobacco.......................... $0.675 $0.9567 $1.0969 [[Page 885]] Roll-your-own tobacco................. No tax 0.9567 1.0969 ---------------------------------------------------------------------------------------------------------------- \1\ Prorate tax for fractions of a pound. [T.D. ATF-420, 64 FR 71942, Dec. 22, 1999]