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§ 6-7-2-0-3 — Indiana Law | CourtGPT
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  4. Title 6 - Taxation/
  5. Article 7 - Tobacco Taxes/
  6. Chapter 2 - Tobacco Products Tax6-7-2-0.1. "Actual Cost"; "Actual Cost List"/
  7. § 6-7-2-0-3
Indiana Legal Code

§ 6-7-2-0-3

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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.