IC 6-7-1-2 — "Cigarette"
Chapter 1. Cigarette Tax
Bills amending this section
Bills citing this section
Section text
Sec. 2. (a) Except as provided in subsection (b), as used in this chapter, "cigarette" means and includes any roll for smoking or heating made wholly or in part of tobacco, irrespective of size or shape and irrespective of tobacco being flavored, adulterated, or mixed with any other ingredient, where such roll has a wrapper or cover made of paper or any other material not containing tobacco. (b) The definition does not include cigars (as defined in IC 6-7-2-0.3). (c) For purposes of this chapter, the term "cigarettes" means and includes cigarettes upon which a tax is imposed by section 12 of this chapter, except where context clearly shows that cigarettes alone are intended.
Formerly: Acts 1947, c.222, s.2. As amended by P.L.2-1988, SEC.21; P.L.191-2016, SEC.1; P.L.137-2022, SEC.57; P.L.128-2026, SEC.31.
Source: official publisher (2026 edition)