U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 27Chapter IPart 41Subpart D - Subpart D—Taxes

TAX RATES
§ 41.30 - Pipe tobacco and roll-your-own tobacco tax rates.
§ 41.31 - Cigar tax rates.
§ 41.32 - Cigarette tax rates.
§ 41.33 - Smokeless tobacco tax rates.
§ 41.34 - Cigarette papers.
§ 41.35 - Cigarette tubes.

CLASSIFICATION OF LARGE CIGARS AND CIGARETTES
§ 41.37 - [Reserved]
§ 41.38 - Cigarettes.
§ 41.39 - Determination of sale price of large cigars.

LIABILITY FOR AND PAYMENT OF TAXES
§ 41.40 - Persons liable for tax.
§ 41.41 - Determination and payment of tax.

EXEMPTIONS FROM TAXES AND PERMITS
§ 41.50 - Exemptions.

ASSESSMENT OF TAXES
§ 41.60 - Assessment.

CUSTOMS' COLLECTION OF TAXES
§ 41.62 - Customs collection of internal revenue taxes on tobacco products and cigarette papers and tubes imported or brought into the United States.
§ 41.63 - Payment of tax by electronic fund transfer.
© 2016 GovRegs | About | Disclaimer | Privacy