"Cigarette" defined
Sec. 2. Unless the context requires otherwise, "cigarette" shall
mean and include any roll for smoking 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. Provided the definition in this section shall not be construed
to include cigars. Excepting where context clearly shows that
cigarettes alone are intended, the term "cigarettes" shall mean and
include cigarettes, cigarette papers or wrappers, and tubes upon
which a tax is imposed by sections 12 and 13 of this chapter.
(Formerly: Acts 1947, c.222, s.2.) As amended by P.L.2-1988,
SEC.21.
Last modified: May 28, 2006