Tax Rules: Final: 5703-15
5703-15-09 - Tax rate on long
cigarettes capable of being cut into parts
In case cigarettes or the packages containing them are
perforated so that each cigarette may be conveniently cut
into two or more parts so as to make two or more cigarettes,
the number of cigarettes in such packages for the purpose of
taxation shall be the number as though they were cut.
Effective: 7-26-39 as TX-21-10
Promulgated under: 5703.14