---
kind: "section"
citation: "27 C.F.R. § 41.31"
title: "27"
number: "41.31"
heading: "Cigar tax rates."
url: "https://uscodex.org/cfr/27/41.31"
---

# §41.31. Cigar tax rates.

- (a) Cigars are taxed at the following rates under [26 U.S.C. 5701(a)](/usc/26/5701.md?p=a):
- (b) See [§ 41.39](/cfr/27/41.39.md) of this part for rules concerning determination of sale price of large cigars.
- (c) Cigars not exempt from tax under 26 U.S.C. chapter 52 and the provisions of this part which are removed but not intended for sale shall be taxed at the same rate as similar cigars removed for sale.

## Notes

### Amendments

[T.D. ATF-420, 64 FR 71942, Dec. 22, 1999. Redesignated and amended by T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004; T.D. TTB-75, 74 FR 14484, Mar. 31, 2009]

### Authority

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.

### Source

Source: Redesignated by T.D. TTB-16, 69 FR 52424, Aug. 26, 2004, unless otherwise noted.

### Amendments

[T.D. ATF-420, 64 FR 71942, Dec. 22, 1999. Redesignated and amended by T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004; T.D. TTB-75, 74 FR 14484, Mar. 31, 2009]