| http://www.w3.org/ns/prov#value | - of taxes, including penalties, shall so far as pertinent, apply to the excise tax imposed by this section. (j) For the purposes of section 5, cigars and smoking tobacco shall be tobacco products, cigar distributors shall be wholesalers and cigar retailers shall be retailers. (k) For the purposes of section 8, untaxed cigars and smoking tobacco found in the commonwealth shall be cigarettes, which h
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