Cigarette tubes are taxed at the following rates under 26 U.S.C. 5701(d): ------------------------------------------------------------------------
Tax rate for each 50 tubes* for
removals during the years:
Product ---------------------------------------
2002 to March 31, April 1, 2009 and
2009 after------------------------------------------------------------------------Cigarette tubes up to 6\1/2\'' $ 0.0244........... $ 0.0630
long.Cigarette tubes over 6\1/2\'' Use rates above, but count each 2\3/4\
long. 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. (72 Stat. 1414; 26 U.S.C. 5701) [T.D. TTB-75, 74 FR 14483, Mar. 31, 2009]