(a) "Agent" means any person authorized by the State Tax Commissioner to purchase and affix stamps on packages of cigarettes.
(b) "Cigarette" means:
(1) Any roll of tobacco wrapped in paper or in any substance not containing tobacco; and
(a) "Agent" means any person authorized by the State Tax Commissioner to purchase and affix stamps on packages of cigarettes.
(b) "Cigarette" means:
(1) Any roll of tobacco wrapped in paper or in any substance not containing tobacco; and