Code of Federal Regulations (alpha)

CFR /  Title 27  /  Part 46  /  Sec. 46.221 Floor stocks tax rates.------------------------------------------------------------------------

Product Floor stocks tax rate------------------------------------------------------------------------Small cigars........................... $48.502 per thousand.Small cigarettes....................... 30.83 per thousand.Large cigarettes 6\1/2\ inch or less in 64.74 per thousand.

length.Large cigarettes more than 6\1/2\ inch 30.83 per thousand units of

in length. length.Snuff.................................. 0.925 per pound.Chewing tobacco........................ 0.3083 per pound.Pipe tobacco........................... 1.7342 per pound.Roll-your-own.......................... 23.6831 per pound.Cigarette papers....................... 0.0193 per 50 papers or

fraction thereofCigarette tubes........................ 0.0386 per 50 tubes or fraction

thereof.------------------------------------------------------------------------