Cigarettes are taxed at the following rates under 26 U.S.C. 5701(b): ------------------------------------------------------------------------
Tax rate per thousand for removals
during the following periods:
Product ---------------------------------------
2002 to March 31, April 1, 2009 and
2009 after------------------------------------------------------------------------Small cigarettes................ $19.50............. $50.33Large cigarettes up to 6\1/ $40.95............. $105.69
2\[sec] long.Large cigarettes over 6\1/ Taxed at the rate for small
2\[sec] long. cigarettes, counting each 2\3/4\ or fraction thereof of the
length of each as one cigarette.------------------------------------------------------------------------ [T.D. TTB-75, 74 FR 14482, Mar. 31, 2009]