{"data":{"id":"us/27-cfr-41.32","jurisdiction":"us","citation":"27 CFR 41.32","heading":"Cigarette tax rates.","body":"Cigarettes are taxed at the following rates under 26 U.S.C. 5701(b):\nProduct Tax rate per thousand for removals during the following periods:\n2002 to March 31, 2009 April 1, 2009 and after\nSmall cigarettes $19.50 $50.33\nLarge cigarettes up to 61⁄2″ long $40.95 $105.69\nLarge 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.","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 41—IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO","Subpart D—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":"fb13c81c991769afd8b906abbd8f2e43a2e6c6d64baf1b199180ffa22bbb23a8","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-41.31","next":"us/27-cfr-41.33"},"notice":"GroundRules: Original legal text. Not legal advice."}