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§ 40.215 Notice for cigarettes.

27 CFR 40.215

Citation27 CFR 40.215
CorpusDaily eCFR
Displayed edition2026-08-17
Last updated2026-08-17

§ 40.215 Notice for cigarettes.

Every package of cigarettes shall, before removal subject to tax, have adequately imprinted thereon, or on a label securely affixed thereto, the designation “cigarettes”, the quantity of such product contained therein, and the classification for tax purposes, i.e., for small cigarettes, either “small” or “Class A”, and for large cigarettes, either “large” or “Class B”.

(72 Stat. 1422; 26 U.S.C. 5723)