Code of Federal Regulations · Section
§ 40.23 — Cigarette Tax Rates
27 C.F.R. § 40.23
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Cigarettes are taxed at the following rates under 26 U.S.C. 5701(b):
Authorizing Statute
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Rate of tax26 U.S.C. § 5701
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Definitions31 U.S.C. § 9301
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Limitation on use of cash method of accounting26 U.S.C. § 448