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(The BOE would also receive additional funds for enforcement of the new tax as explained below.) Specified State Entities Would Receive Predetermined Amounts

[14] Tax Policy Center, Comparison of State and Local Retail Sales Taxes, 2010 , March 3, 2010, available at [15] Nagowski, Matthew P., Memorandum to David Emer, New England Public Policy Center, Federal Reserve Bank of Boston, July 13, 2006, p