27 CFR § 40.351 - Cigarette papers.

---
identifier: "/us/cfr/t27/s40.351"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 40.351 - Cigarette papers."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "40.351"
section_name: "Cigarette papers."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "B"
subchapter_name: "TOBACCO"
part_number: "40"
part_name: "MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 448, 5701, 5703-5705, 5711-5713, 5721-5723, 5731-5734, 5741, 5751, 5753, 5761-5763, 6061, 6065, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6404, 6423, 6676, 6806, 7011, 7212, 7325, 7342, 7502, 7503, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 9306."
regulatory_source: "26 FR 8174, Aug. 31, 1961, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975; 54 FR 48839, Nov. 27, 1989, and further redesignated by T.D. ATF-460, 66 FR 39093, July 27, 2001."
cfr_part: "40"
---


# 40.351 Cigarette papers.

Cigarette papers are taxed at the following rates under 26 U.S.C. 5701(c):

|  |  |  |
| --- | --- | --- |
| Cigarette papers up to 6⁄″ long | $ 0.0122 | $ 0.0315 |
| Cigarette papers over 6⁄″ long | Use rates above, but count each 2⁄ inches, or fraction thereof, of the length of each as one cigarette paper. |  |
| * Tax rate for less than 50 papers is the same. The tax is not prorated. |  |  |

(72 Stat. 1414; 26 U.S.C. 5701)

[T.D. TTB-75, 74 FR 14483, Mar. 31, 2009]