Date of Download: Sep 14, 2001

USCA (United States Code Annotated)

26 USCA S 5701

Copr. © West 2001 No Claim to Orig. U.S. Govt. Works

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26 U.S.C.A. § 5701 I.R.C. § 5701

UNITED STATES CODE ANNOTATED

TITLE 26. INTERNAL REVENUE CODE

SUBTITLE E--ALCOHOL, TOBACCO, AND CERTAIN OTHER EXCISE TAXES

CHAPTER 52--TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

SUBCHAPTER A--DEFINITIONS; RATE AND PAYMENT OF TAX; EXEMPTION FROM TAX;

AND REFUND AND DRAWBACK OF TAX

Copr. © West Group 2001. No claim to Orig. U.S. Govt. Works.

Current through P.L. 107-11, approved 5-28-01

§ 5701. Rate of tax

(a) Cigars.--On cigars, manufactured in or imported into the United States, there shall be imposed the following taxes:

(1) Small cigars.--On cigars, weighing not more than 3 pounds per thousand, $1.828 cents per thousand ($1.594 cents per thousand on cigars removed during 2000 or 2001);

(2) Large cigars.--On cigars weighing more than 3 pounds per thousand, a tax equal to 20.719 percent (18.063 percent on cigars removed during 2000 or 2001) of the price for which sold but not more than $48.75 per thousand ($42.50 per thousand on cigars removed during 2000 or 2001).

Cigars not exempt from tax under this chapter which are removed but not intended for sale shall be taxed at the same rate as similar cigars removed for sale.

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

(1) Small cigarettes.--On cigarettes, weighing not more than 3 pounds per thousand, $19.50 per thousand ($17 per thousand on cigarettes removed during 2000 or 2001);

(2) Large cigarettes.--On cigarettes, weighing more than 3 pounds per thousand, $40.95 per thousand ($35.70 per thousand on cigarettes removed during 2000 or 2001); except that, if more than 6 1/2 inches in length, they shall be taxable at the rate prescribed for cigarettes weighing not more than 3 pounds per thousand, counting each 2 3/4 inches, or fraction thereof, of the length of each as one cigarette.

(c) Cigarette papers.--On cigarette papers, manufactured in or imported into the United States, there shall be imposed a tax of 1.22 cents (1.06 cent on cigarette papers removed during 2000 or 2001) for each 50 papers or fractional part thereof; except that, if cigarette papers measure more than 6 1/2 inches in length, they shall be taxable at the rate prescribed, counting each 2 3/4 inches, or fraction thereof, of the length of each as one cigarette paper.

(d) Cigarette tubes.--On cigarette tubes, manufactured in or imported into the United States, there shall be imposed a tax of 2.44 cents (2.13 cents on cigarette tubes removed during 2000 or 2001) for each 50 tubes or fractional part thereof, except that if cigarette tubes measure more than 6 1/2 inches in length, they shall be taxable at the rate prescribed, counting each 2 3/4 inches, or fraction thereof, of the length of each as one cigarette tube.

(e) Smokeless tobacco.--On smokeless tobacco, manufacturered [FN1] in or imported into the United States, there shall be imposed the following taxes:

(1) Snuff.--On snuff, 58.5 cents (51 cents on snuff removed during 2000 or 2001) per pound and a proportionate tax at the like rate on all fractional parts of a pound.

(2) Chewing tobacco.--On chewing tobacco, 19.5 cents (17 cents on chewing tobacco removed during 2000 or 2001) per pound and a proportionate tax at the like rate on all fractional parts of a pound.

(f) Pipe tobacco.--On pipe tobacco, manufactured in or imported into the United States, there shall be imposed a tax of 1.0969 cents (95.67 cents on pipe tobacco removed during 2000 or 2001) per pound (and a proportionate tax at the like rate on all fractional parts of a pound).

(g) Roll-your-own tobacco.--On roll-your-own tobacco, manufactured in or imported into the United States, there shall be imposed a tax of $1.0969 cents (95.67 cents on roll-your-own tobacco removed during 2000 or 2001) per pound (and a proportionate tax at the like rate on all fractional parts of a pound).

(h) Imported tobacco products and cigarette papers and tubes.--The taxes imposed by this section on tobacco products and cigarette papers and tubes imported into the United States shall be in addition to any import duties imposed on such articles, unless such import duties are imposed in lieu of internal revenue tax.

CREDIT(S)

2001 Electronic Update

(Aug. 16, 1954, c. 736, 68A Stat. 705; Mar. 30, 1955, c. 18, § 3(a)(9), 69 Stat. 14; Mar. 29, 1956, c. 115, § 3(a)(9), 70 Stat. 66; Mar. 29, 1957, Pub.L. 85-12, § 3(a)(7), 71 Stat. 9; June 30, 1958, Pub.L. 85-475, § 3(a)(7), 72 Stat. 259; Sept. 2, 1958, Pub.L. 85-859, Title II, § 202, 72 Stat. 1414; June 30, 1959, Pub.L. 86-75, § 3(a)(7), 73 Stat. 157; June 30, 1960, Pub.L. 86-564, Title II, § 202(a)(9), 74 Stat. 290; Sept. 14, 1960, Pub.L. 86-779, § 1, 74 Stat. 998; June 30, 1961, Pub.L. 87-72, § 3(a)(9), 75 Stat. 193; June 28, 1962, Pub.L. 87-508, § 3(a)(8), 76 Stat. 114; June 29, 1963, Pub.L. 88-52, § 3(a)(9), 77 Stat. 72; June 30, 1964, Pub.L. 88-348, § 2(a)(9), 78 Stat. 237; June 21, 1965, Pub.L. 89-44, Title V, §§ 501(f), 502(a), 79 Stat. 150; Jan. 2, 1968, Pub.L. 90-240, § 4(a), 81 Stat. 776; Oct. 4, 1976, Pub.L. 94- 455, Title XIX, § 1905(a)(24), Title XXI, § 2128(a), 90 Stat. 1821, 1921; Sept. 3, 1982, Pub.L. 97-248, Title II, § 283(a), 96 Stat. 568; Apr. 7, 1986, Pub.L. 99-272, Title XIII, § 13202(a), 100 Stat. 311; Nov. 10, 1988, Pub.L. 100-647, Title V, § 5061(a), 102 Stat. 3679; Nov. 5, 1990, Pub.L. 101-508, Title XI, § 11202(a) to (f), 104 Stat. 1388-419; Aug. 5, 1997, Pub.L. 105-33, Title IX, § 9302(a) to (g)(1), (h)(3), 111 Stat. 671, 672, 674.)

[FN1] So in original. Probably should be "manufactured".