Chapter 52, Subchapter A, Section 5701, Subsection (b) · 26 U.S.C. Chapter 52 — TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

Contents

(b)On cigarettes, manufactured in or imported into the United States, there shall be imposed the following taxes:

(1)On cigarettes, weighing not more than 3 pounds per thousand, $50.33 per thousand;

(2)On cigarettes, weighing more than 3 pounds per thousand, $105.69 per thousand; except that, if more than 6½ inches in length, they shall be taxable at the rate prescribed for cigarettes weighing not more than 3 pounds per thousand, counting each 2¾ inches, or fraction thereof, of the length of each as one cigarette.

United States Government work; public domain under 17 U.S.C. § 105.

Defined terms · 18

Show every defined term

chewing tobacco
means any leaf tobacco that is not intended to be smoked.
Cigar
means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco (other than any roll of tobacco which is a cigarette within the meaning of subsection (b)(2)).
Cigarette
means—
Cigarette paper
means paper, or any other material except tobacco, prepared for use as a cigarette wrapper.
Cigarette tube
means cigarette paper made into a hollow cylinder for use in making cigarettes.
delivery sale
means any sale of a tobacco product to a consumer if—
Export warehouse
means a bonded internal revenue warehouse for the storage of tobacco products or cigarette papers or tubes or any processed tobacco, upon which the internal revenue tax has not been paid, for subsequent shipment to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, or for consumption beyond the jurisdiction of the internal revenue laws of the United States.
Export warehouse proprietor
means any person who operates an export warehouse.
Importer
means any person in the United States to whom nontaxpaid tobacco products or cigarette papers or tubes, or any processed tobacco, manufactured in a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States are shipped or consigned;
Manufacturer of cigarette papers and tubes
means any person who manufactures cigarette paper, or makes up cigarette paper into tubes, except for his own personal use or consumption.
manufacturer of processed tobacco
means any person who processes any tobacco other than tobacco products.
Manufacturer of tobacco products
means any person who manufactures cigars, cigarettes, smokeless tobacco, pipe tobacco, or roll-your-own tobacco, except that such term shall not include— Such term shall include any person who for commercial purposes makes available for consumer use (including such consumer’s personal consumption or use under paragraph (1)) a machine capable of making cigarettes, cigars, or other tobacco products.
pipe tobacco
means any tobacco which, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco to be smoked in a pipe.
remove
means the removal of tobacco products or cigarette papers or tubes, or any processed tobacco, from the factory or from internal revenue bond under section 5704, as the Secretary shall by regulation prescribe, or release from customs custody, and shall also include the smuggling or other unlawful importation of such articles into the United States.
roll-your-own tobacco
means any tobacco which, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes or cigars, or for use as wrappers thereof.
smokeless tobacco
means any snuff or chewing tobacco.
snuff
means any finely cut, ground, or powdered tobacco that is not intended to be smoked.
Tobacco products
means cigars, cigarettes, smokeless tobacco, pipe tobacco, and roll-your-own tobacco.