nj cigarette tax Menthol cigarettes — should ban them, or just hike the tax? New Jersey E-Cigarettes Tax Plan

the filter (la) is then be arranged adjacent to, and flush with the tobacco rod (3) and wrapped with the tipping paper (2a) to seal the join the mouth end of the filter (la) may also be wrapped with a layer of tipping paper (2b)

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Then there are rules that could be different in other countries

However, in a pinch, you can use other materials like a piece of a business card, thin cardboard, or even stiff paper from a magazine