1. Regulations
  2. title 27
  3. chapter I-i1
  4. part 46
  5. subpart I
  6. subjgrp 161
  7. § 46.221

View all text of Subjgrp 161 [§ 46.221 - § 46.223]

§ 46.221 - Floor stocks tax rates.

Product Floor stocks tax rate Small cigars$48.502 per thousand. Small cigarettes30.83 per thousand. Large cigarettes 6 1/2 inch or less in length64.74 per thousand. Large cigarettes more than 6 1/2 inch in length30.83 per thousand units of length. Snuff0.925 per pound. Chewing tobacco0.3083 per pound. Pipe tobacco1.7342 per pound. Roll-your-own23.6831 per pound. Cigarette papers0.0193 per 50 papers or fraction thereof Cigarette tubes0.0386 per 50 tubes or fraction thereof.

AUTHORITY: 18 U.S.C. 2341-2346, 26 U.S.C. 5061, 5704, 5708, 5731-5734, 5751, 5754, 5761-5763, 6001, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805; 44 U.S.C. 3504(h), 49 U.S.C. 782, unless otherwise noted.

SOURCE: Redesignated by T.D. ATF-457, 66 FR 32220, June 14, 2001.

CITE AS: 27 CFR 46.221