Title 27
SECTION 40.23
40.23 Cigarette tax rates.
§ 40.23 Cigarette tax rates.Cigarettes are taxed at the following rates under 26 U.S.C. 5701(b):
Product | Tax rate per thousand for removals during the following periods: | |
---|---|---|
2002 to March 31, 2009 |
April 1, 2009 and after | |
Small cigarettes | $19.50 | $50.33 |
Large cigarettes up to 6 1/2″ long | $40.95 | $105.69 |
Large cigarettes over 6 1/2″ long | Taxed at the rate for small cigarettes, counting each 2 3/4″ or fraction thereof of the length of each as one cigarette. |