40.352—Cigarette tubes.
Cigarette tubes are taxed at the following rates under 26 U.S.C. 5701(d) :
Product | Tax rate for each 50 tubes* for removals during the years: | |
---|---|---|
2002 to March 31, 2009 | April 1, 2009 and after | |
Cigarette tubes up to 61/2” long | $ 0.0244 | $ 0.0630 |
Cigarette 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. | |
* Tax rate for less than 50 tubes is the same. The tax is not prorated. |