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Enabling accessible and affordable ATPs would undermine the market share of illicit markets, both for the ATPs themselves and for traditional cigarettes, by driving consumers into safer legal transactions

General Accounting Office found that seizures of counterfeit cigarettes at the ports of Los Angeles and Long Beach increased dramatically in the years following the tax hike.[201] [197] "California Excise Tax and Use Tax Due on Cigarettes Purchased from Outside California," California Board of Equalization, News Release #4-G, January 18, 2000

Medical Journal of Australia, 200(1), 29-32

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