{"data":{"id":"us/27-cfr-40.352","jurisdiction":"us","citation":"27 CFR 40.352","heading":"Cigarette tubes.","body":"Cigarette tubes are taxed at the following rates under 26 U.S.C. 5701(d):\nProduct Tax rate for each 50 tubes* for removals during the years:\n2002 to March 31, 2009 April 1, 2009 and after\nCigarette tubes up to 61⁄2” long $ 0.0244 $ 0.0630\nCigarette tubes over 61⁄2” long Use rates above, but count each 23⁄4 inches, or fraction thereof, of the length of each as one cigarette tube.\n* Tax rate for less than 50 tubes 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":"b0362aa9cf32f875a9bffb189e6ad4837e8c3bbef91f7f7691a92eb87e13575c","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-40.351","next":"us/27-cfr-40.353"},"notice":"GroundRules: Original legal text. Not legal advice."}