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 following periods:
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\ long Use rates above, but count each 2\3/4\
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. [T.D. TTB-75, 74 FR 14484, Mar. 31, 2009, as amended by T.D. TTB-85, 75 FR 42607, July 22, 2010]
Classification of Large Cigars and Cigarettes Sec. 41.37 [Reserved]