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 41—IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO > SUBPART D—Taxes (§41.30 to §41.63) > 41.35—Cigarette tubes.

41.35—Cigarette tubes.

Cigarette tubes are taxed at the following rates under 26 U.S.C. 5701(d) :
Product Tax rate for each 50 tubes* for removals during the following periods:
2002 to March 31, 2009 April 1, 2009 and after
Cigarette tubes up to 61/2 long $0.0244 $ 0.0630
Cigarette tubes over 61/2 long Use rates above, but count each 23/4 or fraction thereof of the length of each as one cigarette tube.
* Tax rate for less than 50 tubes is the same. The tax is not prorated.

Code of Federal Regulations

[T.D. TTB-75, 74 FR 14484, Mar. 31, 2009, as amended by T.D. TTB-85, 75 FR 42607, July 22, 2010]