27 C.F.R. · Alcohol, Tobacco Products and Firearms
27 C.F.R. § 40.25

Smokeless tobacco tax rates.

Title 27 C.F.R. ● ACTIVE Primary Source
Regulatory Text

27 C.F.R. § 40.25 — Smokeless tobacco tax rates.

§ 40.25 Smokeless tobacco tax rates. Smokeless tobacco products are taxed at the following rates under 26 U.S.C. 5701(e): Product Tax rate per pound* for removals during the following periods: 2002 to March 31, 2009 April 1, 2009 and after Snuff $ 0.585 $ 1.51 Chewing tobacco $ 0.195 $ 0.5033 * Prorate tax for fractions of a pound. [T.D. TTB–75, 74 FR 14482, Mar. 31, 2009]

Source: ecfr.gov · govinfo.gov — public domain Official Source ↗
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BS-CFR27-SEC-D4717D
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REGULATION / FEDERAL-CFR-SECTION
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boisestandard.org
Citation
27 C.F.R. § 40.25
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The regulatory text of 27 C.F.R. § 40.25 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
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