46.221—Floor stocks tax rates.
| Product | Floor stocks tax rate |
|---|---|
| Small cigars | $48.502 per thousand. |
| Small cigarettes | 30.83 per thousand. |
| Large cigarettes 6½ inch or less in length | 64.74 per thousand. |
| Large cigarettes more than 6½ inch in length | 30.83 per thousand units of length. |
| Snuff | 0.925 per pound. |
| Chewing tobacco | 0.3083 per pound. |
| Pipe tobacco | 1.7342 per pound. |
| Roll-your-own | 23.6831 per pound. |
| Cigarette papers | 0.0193 per 50 papers or fraction thereof |
| Cigarette tubes | 0.0386 per 50 tubes or fraction thereof. |