{"data":{"id":"us/27-cfr-41.35","jurisdiction":"us","citation":"27 CFR 41.35","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 following periods:\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 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 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":"7c851a68854a4cbc7d517d18eab137487fc70abe92f882f7d54a725c169c4a56","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-41.34","next":"us/27-cfr-41.37"},"notice":"GroundRules: Original legal text. Not legal advice."}