{"data":{"id":"us/27-cfr-41.38","jurisdiction":"us","citation":"27 CFR 41.38","heading":"Cigarettes.","body":"For internal revenue 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 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":"a5d195ec229020e99be97e8eb4be81cdb24e399ed5501c788df85b26bcb8a604","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-41.37","next":"us/27-cfr-41.39"},"notice":"GroundRules: Original legal text. Not legal advice."}