27 CFR § 41.34 - Cigarette papers.

---
identifier: "/us/cfr/t27/s41.34"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 41.34 - Cigarette papers."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "41.34"
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: "41"
part_name: "IMPORTATION 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. 5701-5705, 5708, 5712, 5713, 5721-5723, 5741, 5754, 5761-5763, 6301, 6109, 6302, 6313, 6402, 6404, 7101, 7212, 7342, 7606, 7651, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306."
regulatory_source: "Redesignated by T.D. TTB-16, 69 FR 52424, Aug. 26, 2004, unless otherwise noted."
cfr_part: "41"
---


# 41.34 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⁄″ 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. |  |  |

[T.D. TTB-75, 74 FR 14484, Mar. 31, 2009]