27 CFR Part 40 - Subpart C - Taxes
- § 40.21 Cigar tax rates.
- § 40.22 Determination of sale price of large cigars.
- § 40.23 Cigarette tax rates.
- § 40.24 Classification of cigarettes.
- § 40.25 Smokeless tobacco tax rates.
- § 40.25a Pipe tobacco and roll-your-own tobacco tax rates and classification.
- § 40.26 Persons liable for tax.
- § 40.27 Assessment.