NH Code of Administrative Rules — Department of Revenue Administration
Rev 1001.02
"Cigarette"
means "cigarette" as defined in RSA 78:1, I. The term includes a
little cigar.
Source. #4707, eff 11-21-89; ss by #5301, eff
12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05; ss by #10536,
eff 3-6-14; ss by #13049, eff 6-4-20 (See Revision Note #1 at chapter heading
for Rev 1000); ss by #13817, eff 12-1-23 (see Revision Note #2 at chapter
heading for Rev 1000)
Source: official text