Indiana Code — Title 6 (Taxation)
IC 6-7-2-0.3
"Cigar"
Official textiga.in.govlast amended
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.
As added by P.L.137-2022, SEC.62.
Amendment history
As added by P.L.137-2022, SEC.62.
Source: view the official text
Nearby sections (25 sections)
- 6-7-1-31 · Repealed
- 6-7-1-31.1 · Cities and towns; cumulative capital improvement fund; use
- 6-7-1-32 · Repealed
- 6-7-1-32.1 · Repealed
- 6-7-1-33 · Repealed
- 6-7-1-34 · Repealed
- 6-7-1-35 · Tax evasion; unlawful advertising
- 6-7-1-36 · Evasion of tax; offense
- 6-7-1-37 · Electronic filing of reports and remitting of taxes
- 6-7-1-38 · Civil penalties
- 6-7-2-0.1 · "Actual cost"; "actual cost list"
- 6-7-2-0.2 · "Alternative nicotine product"
- 6-7-2-0.3 · "Cigar"
- 6-7-2-0.5 · "Closed system cartridge"
- 6-7-2-0.7 · "Consumable material"
- 6-7-2-1 · "Department"
- 6-7-2-2 · "Distributor"
- 6-7-2-2.1 · "Moist snuff"
- 6-7-2-3 · "Person"
- 6-7-2-3.1 · "Pipe tobacco"
- 6-7-2-3.3 · "Remote seller"
- 6-7-2-3.5 · "Taxable product"
- 6-7-2-4 · "Retail dealer"
- 6-7-2-5 · "Tobacco product"
- 6-7-2-5.5 · "Vapor product"