CFR›Title 27›Chapter I›Part 41›Subpart D›Subject Group Tax Rates ContainsSections 41.30–41.35CorpusDaily eCFRDisplayed edition2026-10-27Last updated2026-10-27 Sections 41.30 § 41.30 Pipe tobacco and roll-your-own tobacco tax rates. 41.31 § 41.31 Cigar tax rates. 41.32 § 41.32 Cigarette tax rates. 41.33 § 41.33 Smokeless tobacco tax rates. 41.34 § 41.34 Cigarette papers. 41.35 § 41.35 Cigarette tubes. Previous Liability for and Payment of Taxes Liability for and Payment of Taxes