Republic Acts1 min read
Section 4Sec./Art. 4
Personal notes Saved on this device
0 / 5,000 charactersReport page issue
Answer First
Primary Text
Section 147 of the National Internal Revenue Code of 1997, as amended by Republic Act No. 11S46 is hereby amended to read as follows;
"SEC. 147.Definition of Terms.- xxx "xxx
"(f) Vapor products shall mean electronic nicotine and non-nicotine delivery systems (ENDS/ENKDS), which are combinations of (i) a liquid solution or gel, that transforms into an aerosol without combustion through the employment of a mechanical or electronic heating element, battery or circuit that can be used to heat such solution or gel, and includes, but is not limited to (ii) a cartridge, (iii) a tank, and (iv) the device without a cartridge or tank. It is commonly known as nicotine salt/salt nicotine, and conventional 'freebase' or 'classie 'nicotine, and other similar products:Provided,That all vapor products shall be covered by this Act regardless of its nicotine content."
Use With Care
Definitions and exceptions often appear before or after this text.
Court decisions may interpret, limit, or apply this provision.
Confirm amendment, repeal, effectivity, and official publication.