This tag will categorise tagged articles into Category:Comics articles needing issue citations but not this template itself. This template is a self-reference and so is part of the Wikipedia project rather than the encyclopaedic content.
This template is an in-line request for the specific citation of a primary source, in this instance, a specific issue of a periodical, such as a comic book or magazine.
Do not use this tag in order to label statements which you suspect to be false. Instead, move those statements to the discussion page and ask for evidence.