CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER B—TOBACCO (parts 40 to 46) > PART 40—MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO > SUBPART C—Taxes (§40.21 to §40.27) > 40.23—Cigarette tax rates.

40.23—Cigarette tax rates.

Cigarettes are taxed at the following rates under 26 U.S.C. 5701(b) :
Product Tax rate per thousand for removals during the following periods:
2002 to March 31, 2009 April 1, 2009 and after
Small cigarettes $19.50 $50.33
Large cigarettes up to 61/2″ long $40.95 $105.69
Large cigarettes over 61/2″ long Taxed at the rate for small cigarettes, counting each 23/4″ or fraction thereof of the length of each as one cigarette.

Code of Federal Regulations

[T.D. TTB-75, 74 FR 14482, Mar. 31, 2009]