41.34—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″ 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. | ||