Title 27
SECTION 40.351
40.351 Cigarette papers.
§ 40.351 Cigarette papers.Cigarette papers are taxed at the following rates under 26 U.S.C. 5701(c):
Product | Tax rate for each 50 papers* for removals during the following periods: | |
---|---|---|
2002 to March 31, 2009 |
April 1, 2009 and after | |
Cigarette papers up to 6 1/2″ long | $ 0.0122 | $ 0.0315 |
Cigarette papers over 6 1/2″ long | Use rates above, but count each 2 3/4 inches, or fraction thereof, of the length of each as one cigarette paper. |
* Tax rate for less than 50 papers is the same. The tax is not prorated.