Code of Federal Regulations · Section
§ 41.74 — Notice For Cigarettes
27 C.F.R. § 41.74
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Every package of cigarettes, except as provided in § 41.75, shall, before removal subject to internal revenue tax, have adequately imprinted thereon, or on a label securely affixed thereto, the designation “cigarettes”, the quantity of such product contained therein; and the classification for tax purposes, i.e., for small cigarettes either “small” or “Class A”, and for large cigarettes, either “large” or “Class B”.
Authorizing Statute
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Packages, marks, labels, and notices26 U.S.C. § 5723
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Definitions31 U.S.C. § 9301