{"data":{"id":"us/27-cfr-40.24","jurisdiction":"us","citation":"27 CFR 40.24","heading":"Classification of cigarettes.","body":"For tax purposes, small cigarettes are designated Class A and large cigarettes are designated Class B.","path":["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 C—Taxes"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"99d975561354789f72fe8ed118d40803def0ffb8a8d1ad05a3a6e24be122a7cf","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-40.23","next":"us/27-cfr-40.25"},"notice":"GroundRules: Original legal text. Not legal advice."}