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IC 6-7-4-5 — "Open system container"

Chapter 4. Electronic Cigarette Tax

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Sec. 5. As used in this chapter, "open system container" means all containers of consumable material for intended use in a vapor product and for which the container is intended to be refillable. The term does not include closed system cartridges (as defined in IC 6-7-2-0.5).

As added by P.L.165-2021, SEC.119.

Source: official publisher (2026 edition)

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