Section 35-9-802 – Definitions.
35-9-802. Definitions. (a) For the purposes of this act unless the context otherwise requires: (i) “Agent” means any person authorized by the department of revenue to purchase and affix stamps on packages of cigarettes; (ii) “Cigarette” means: (A) Any roll of tobacco wrapped in paper or in any substance not containing tobacco. “Cigarette” includes any […]