Subpart C. Subpart C—Taxes

• § 40.21 - Cigar tax rates.
• § 40.22 - Determination of sale price of large cigars.
• § 40.23 - Cigarette tax rates.
• § 40.24 - Classification of cigarettes.
• § 40.25 - Smokeless tobacco tax rates.
• § 40.25a - Pipe tobacco and roll-your-own tobacco tax rates and classification.
• § 40.26 - Persons liable for tax.
• § 40.27 - Assessment.