Code of Federal Regulations · Section
§ 41.32 — Cigarette Tax Rates
27 C.F.R. § 41.32
View:
Cigarettes are taxed at the following rates under 26 U.S.C. 5701(b):
Authorizing Statute
-
Definitions31 U.S.C. § 9301
-
Rate of tax26 U.S.C. § 5701