Subpart C—Taxes

1. CFR
2. ›
3. Title 27
4. ›
5. Chapter I
6. ›
7. Part 40
8. ›
9. Subpart C

Sections

• 40.21
  § 40.21 Cigar tax rates.
• 40.22
  § 40.22 Determination of sale price of large cigars.
• 40.23
  § 40.23 Cigarette tax rates.
• 40.24
  § 40.24 Classification of cigarettes.
• 40.25
  § 40.25 Smokeless tobacco tax rates.
• 40.25a
  § 40.25a Pipe tobacco and roll-your-own tobacco tax rates and classification.
• 40.26
  § 40.26 Persons liable for tax.
• 40.27
  § 40.27 Assessment.