27 CFR 41.38 - Cigarettes.

Regulations most recently checked for updates: Aug 27, 2025

§ 41.38 - Cigarettes.

For internal revenue tax purposes, small cigarettes are designated Class A and large cigarettes are designated Class B.

(72 Stat. 1414; 26 U.S.C. 5701) [26 FR 8191, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]