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All but three states levy their tax on other tobacco products on an ad valorem basis, and these ad valorem taxes will result in additional pyramiding after federal increases

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Such methodologies should allow for a direct comparison of (i) toxicant emissions, (ii) a broad range of toxicity endpoints and (iii) reductions in toxicant exposure, to ensure that a given cMRTP is equivalent to, or better than, the reference MRTP

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