Sec. 2. Unless the context requires otherwise, “cigarette” shall mean and include any roll for smoking or heating 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 not containing tobacco. Provided the definition in this section shall not be construed to include cigars (as defined in IC 6-7-2-0.3). Excepting where context clearly shows that cigarettes alone are intended, the term “cigarettes” shall mean and include cigarettes 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; P.L.191-2016, SEC.1; P.L.137-2022, SEC.57.