{"data":{"id":"us/27-cfr-40.351","jurisdiction":"us","citation":"27 CFR 40.351","heading":"Cigarette papers.","body":"Cigarette papers are taxed at the following rates under 26 U.S.C. 5701(c):\nProduct Tax rate for each 50 papers* for removals during the following periods:\n2002 to March 31, 2009 April 1, 2009 and after\nCigarette papers up to 61⁄2″ long $ 0.0122 $ 0.0315\nCigarette 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.\n* Tax rate for less than 50 papers is the same. The tax is not prorated.","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 K—Manufacture of Cigarette Papers and Tubes"],"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":"9b55935310d0667d18673170d7c64eeb967792539b26aac5abd775829ef1387e","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-40.332","next":"us/27-cfr-40.352"},"notice":"GroundRules: Original legal text. Not legal advice."}