Title 27
SECTION 46.221
46.221 Floor stocks tax rates.
§ 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 6
1/2 inch or less in length |
64.74 per thousand. |
| Large cigarettes
more than 6 1/2 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. |