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Ruling 64-11

Rev. Ruling 64-11

Cigar and Cigarette Filters or Mouthpieces

Section 5701 of the Internal Revenue Code of 1954 establishes the rate of tax per thousand on small and large cigars and small and large cigarettes based on the weight of the products.

Where cigars or cigarettes are manufactured with filters or mouthpieces as an integral part of the finished product the filters or mouthpieces must be included in the weight of the cigars or cigarettes in determining the weight of the product per thousand for tax purposes.

Revenue Ruling 54-316, C.B. 1954-2, 391, is hereby superseded.

26 U.S.C. 5701; 27 CFR 270.21

Last updated: May 2, 2024