GroundRules
27 CFR 41.32: Cigarette tax rates.
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 41—IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
- Subpart D—Taxes
Cigarettes are taxed at the following rates under 26 U.S.C. 5701(b):
Product Tax rate per thousand for removals during the following periods:
2002 to March 31, 2009 April 1, 2009 and after
Small cigarettes $19.50 $50.33
Large cigarettes up to 61⁄2″ long $40.95 $105.69
Large cigarettes over 61⁄2″ long Taxed at the rate for small cigarettes, counting each 23⁄4 or fraction thereof of the length of each as one cigarette.
Collected 2026-08-27T02:25:11Z. Source file · JSON