CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER B—TOBACCO (parts 40 to 46) > PART 40—MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO > SUBPART K—Manufacture of Cigarette Papers and Tubes (§40.351 to §40.478) > 40.351—Cigarette papers.

40.351—Cigarette papers.

Cigarette papers are taxed at the following rates under 26 U.S.C. 5701(c) :
Product Tax rate for each 50 papers* for removals during the following periods:
2002 to March 31, 2009 April 1, 2009 and after
Cigarette papers up to 61/2″ long $ 0.0122 $ 0.0315
Cigarette 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.
* Tax rate for less than 50 papers is the same. The tax is not prorated.

Code of Federal Regulations

(72 Stat. 1414; 26 U.S.C. 5701 )

Code of Federal Regulations

[T.D. TTB-75, 74 FR 14483, Mar. 31, 2009]