Find Legal Information

SUBPART C—Taxes (§40.21 to §40.27)

• 40.21—Cigar tax rates.
• 40.22—Determination of sale price of large cigars.
• 40.23—Cigarette tax rates.
• 40.24—Classification of cigarettes.
• 40.25—Smokeless tobacco tax rates.
• 40.25a—Pipe tobacco and roll-your-own tobacco tax rates and classification.
• 40.26—Persons liable for tax.
• 40.27—Assessment.