1007. TAXATION OF ODD-SIZED PACKAGES

1007 TAXATION OF ODD-SIZED PACKAGES 1007.1 The tax rate imposed under §603 of the Act shall apply to all original packages, regardless of the number of cigarettes in each package. (Therefore, the entire tax rate would apply to packages of one (1) through twenty (20) cigarettes). 1007.2 The tax rate applies to each twenty (20) cigarettes or fractional part of twenty (20) cigarettes. (Therefore, the tax would be doubled for packages of twenty-one (21) through forty (40) cigarettes). 1007.3 The tax shall apply to free samples distributed under § 1004, regardless of the number of cigarettes in each original package distributed. SOURCE: Final Rulemaking published at 29 DCR 2804, 2807 (July 2, 1982).