Cigarette papers are taxed at the following rates under 26 U.S.C. 5701(c): ------------------------------------------------------------------------
Tax rate for each 50 papers* for
removals during the following periods:
Product ---------------------------------------
2002 to March 31, April 1, 2009 and
2009 after------------------------------------------------------------------------Cigarette papers up to 6\1/2\ $0.0122............ $0.0315
long.Cigarette papers over 6\1/ Use rates above, but count each 2\3/
2\[sec] long. 4\[sec] 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. [T.D. TTB-75, 74 FR 14484, Mar. 31, 2009]