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However, unless CDTFA begins using the mechanisms that state law places at its disposal for enforcing its authority, manufacturerdistributors will have little incentive to provide the documentation necessary to verify the wholesale costs on which OTP taxes are based

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Who could be covered The proposed rule uses a broad definition of manufacturing activity and could apply to several types of companies in the tobacco and nicotine product supply chain

As Jacob Sullum noted in last month's print issue of Reason , "Drugs declare victory in war in drugs." The real victors aren't the products, though

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