U.S. Code
Regulations
Constitution
Sort by Rank
Titles Ascending
Titles Descending
10 per page
25 Result/page
50 Result/page
x
Search
Search guide
U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
All Titles
Title 27
Chapter I
Part 40
Subpart C - Subpart C—Taxes
§ 40.21 - Cigar tax rates.
§ 40.22 - Determination of sale price of large cigars.
§ 40.23 - Cigarette tax rates.
§ 40.24 - Classification of cigarettes.
§ 40.25 - Smokeless tobacco tax rates.
§ 40.25a - Pipe tobacco and roll-your-own tobacco tax rates and classification.
§ 40.26 - Persons liable for tax.
§ 40.27 - Assessment.
Download the GovRegs app!
