Cigarette tax rates.

§ 40.23 Cigarette tax rates. Cigarettes are taxed at the following rates under 26 U.S.C. 5701(b): Product Tax rate per thousand for removals during the following periods: 2002 to March 31, 2009 April 1, 2009 and after Small cigarettes $19.50 $50.33 Large cigarettes up to 6 1/2 ″ long $40.95 $105.69 Large cigarettes over 6 1/2 ″ long Taxed at the rate for small cigarettes, counting each 2 3/4 ″ or fraction thereof of the length of each as one cigarette. [T.D. TTB–75, 74 FR 14482, Mar. 31, 2009]