GroundRules
27 CFR 40.351: Cigarette papers.
Where this section sits in the code
- Title 27—Alcohol, Tobacco Products and Firearms
- CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
- SUBCHAPTER B—TOBACCO
- PART 40—MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
- Subpart K—Manufacture of Cigarette Papers and Tubes
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 61⁄2″ long $ 0.0122 $ 0.0315
Cigarette papers over 61⁄2″ long Use rates above, but count each 23⁄4 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.
Collected 2026-08-27T02:25:11Z. Source file · JSON