Code of Federal Regulations · Section
§ 41.73 — Notice For Cigars
27 C.F.R. § 41.73
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Before removal subject to internal revenue tax, every package of cigars, except as provided in § 41.75, shall have adequately imprinted on it, or on a label securely affixed to it—
(a) The designation “cigars”;
(b) The quantity of cigars contained in the package; and
(c) For small cigars, the classification of the product for tax purposes (i.e., either “small” or “little”).
Authorizing Statute
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Packages, marks, labels, and notices26 U.S.C. § 5723
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Definitions31 U.S.C. § 9301