IC 6-7-2-0.3 — "Cigar"
Chapter 2. Tobacco Products Tax
Bills citing this section
Section text
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.
Source: official publisher (2026 edition)