26 U.S.C. § 5701
§ 5701. Rate of tax
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Part of the code since 1954. Last changed March 23, 2018 by the Consolidated Appropriations Act, 2018.
Every change, newest first (23)
- March 23, 2018Consolidated Appropriations Act, 2018
- February 4, 2009Public Law 111-3
- August 5, 1997Public Law 105-33
- November 5, 1990Omnibus Budget Reconciliation Act of 1990
- November 10, 1988Technical and Miscellaneous Revenue Act of 1988
- April 7, 1986Public Law 99-272
- September 3, 1982Tax Equity and Fiscal Responsibility Act of 1982
- October 4, 1976Tax Reform Act of 1976
- January 2, 1968Public Law 90-240
- June 21, 1965Public Law 89-44
- June 30, 1964Public Law 88-348
- June 29, 1963Public Law 88-52
- June 28, 1962Public Law 87-508
- June 30, 1961Public Law 87-72
- September 14, 1960Public Law 86-779
- June 30, 1960Public Law 86-564
- June 30, 1959Public Law 86-75
- September 2, 1958Technical Amendments Act of 1958
- June 30, 1958Public Law 85-475
- March 29, 1957Public Law 85-12
- March 29, 1956Internal Revenue Code of 1954 (original text)
- March 30, 1955Internal Revenue Code of 1954 (original text)
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
Structure
On cigars, manufactured in or imported into the United States, there shall be imposed the following taxes:
On cigars, weighing not more than 3 pounds per thousand, $50.33 per thousand;
On cigars weighing more than 3 pounds per thousand, a tax equal to 52.75 percent of the price for which sold but not more than 40.26 cents per cigar.
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.
On cigarettes, manufactured in or imported into the United States, there shall be imposed the following taxes:
On cigarettes, weighing not more than 3 pounds per thousand, $50.33 per thousand;
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.
On cigarette papers, manufactured in or imported into the United States, there shall be imposed a tax of 3.15 cents for each 50 papers or fractional part thereof; except that, if cigarette papers measure more than 6½ inches in length, they shall be taxable at the rate prescribed, counting each 2¾ inches, or fraction thereof, of the length of each as one cigarette paper.
On cigarette tubes, manufactured in or imported into the United States, there shall be imposed a tax of 6.30 cents for each 50 tubes or fractional part thereof, except that if cigarette tubes measure more than 6½ inches in length, they shall be taxable at the rate prescribed, counting each 2¾ inches, or fraction thereof, of the length of each as one cigarette tube.
On smokeless tobacco, manufactured in or imported into the United States, there shall be imposed the following taxes:
On snuff, $1.51 per pound and a proportionate tax at the like rate on all fractional parts of a pound.
On chewing tobacco, 50.33 cents per pound and a proportionate tax at the like rate on all fractional parts of a pound.
On pipe tobacco, manufactured in or imported into the United States, there shall be imposed a tax of $2.8311 cents per pound (and a proportionate tax at the like rate on all fractional parts of a pound).
On roll-your-own tobacco, manufactured in or imported into the United States, there shall be imposed a tax of $24.78 per pound (and a proportionate tax at the like rate on all fractional parts of a pound).
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.