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Federal regulations · Through 2026-08-25 · Newer source version available

27 CFR 41.38: Cigarettes.

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Where this section sits in the code
  1. Title 27—Alcohol, Tobacco Products and Firearms
  2. CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER B—TOBACCO
  4. PART 41—IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
  5. Subpart D—Taxes

For internal revenue tax purposes, small cigarettes are designated Class A and large cigarettes are designated Class B.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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