IC 6-7-2-0.3: "Cigar"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 7. TOBACCO TAXES
- Chapter 2. Tobacco Products Tax
Sec. 0.3. As used in this chapter, "cigar" means a tobacco product that is a roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco (other than any roll of tobacco that is a cigarette within the meaning of IC 6-7-1-2). The term includes tobacco products commonly known as "little cigars", which are cigars with an integrated cellulose acetate filter and that are wrapped in a substance containing tobacco.
Collected 2026-09-09T01:51:39Z. Source file · JSON