Untitled Texas Attorney General Opinion

OF EXAH Honorable Robert S. Calvert Opinlon No. WW-593 Comptroller of Public Aacounts Austin, Texas Re: Whether products mar- keted as "Little Cigars" are subject to the ciga- rette tax under Article Dear Sir: 7047c-1, V.C.S. We quote from your opinion request as follows: "The Cigarette Tax Law of the State of Texas describes a cigarette as follows: Sec. 1, paragraph (a): '(a) "Cigarette" shall mean and include any roll for smoking made wholly or in part of tobacco irrespeotive of size or shape and irrespective of tobacco being flavored, adulterated, or mixed with any other ingredient, where…