[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: 27CFR41.32]

[Page 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. 41.32  Cigarette tax rates.

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

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                                                   Tax rate per thousand for removals during the years
                Product                -------------------------------------------------------------------------
                                             1993 to  1999            2000 and  2001          2002 and  after
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Small cigarettes......................  $12                      $17                      $19.50
Large cigarettes up to 6\1/2\ long.
Large cigarettes over 6\1/2\ long.                                       fraction thereof of the length of each as one cigarette.
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[T.D. ATF-420, 64 FR 71943, Dec. 22, 1999]