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IC 6-7-2-0.5 — "Closed system cartridge"

Chapter 2. Tobacco Products Tax

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Sec. 0.5. As used in this chapter, "closed system cartridge" means a sealed, prefilled, and disposable container of consumable material in which the container is inserted directly into a vapor product, and is not intended to be opened or accessible through customary or reasonably foreseeable handling or use.

As added by P.L.165-2021, SEC.101.

Source: official publisher (2026 edition)

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